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Author: Ian Dennis
Publisher: Routledge
ISBN: 131764817X
Category : Business & Economics
Languages : en
Pages : 170
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Book Description
Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement
Author: Ian Dennis
Publisher: Routledge
ISBN: 131764817X
Category : Business & Economics
Languages : en
Pages : 170
Get Book Here
Book Description
Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement
Author: Ian Dennis
Publisher: Routledge
ISBN: 1317648161
Category : Business & Economics
Languages : en
Pages : 215
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Book Description
Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement
Author: Robert Hiester Montgomery
Publisher:
ISBN:
Category : Advertising
Languages : en
Pages : 716
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Book Description
Author: Michael Pratt
Publisher: Cengage AU
ISBN: 0170458954
Category : Business & Economics
Languages : en
Pages : 39
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Book Description
Auditing Theory and Practice incorporates the standards set by Australia's AUASB (Auditing and Assurance Standards Board) and New Zealand's NZAuASB (New Zealand Auditing and Assurance Standards Board). Parts 1-4 of the reader-friendly text illustrate the four major phases of the audit. Part 5 allows instructors to pick and mix content to match both shorter and longer courses, with dedicated chapters on fraud and sustainability audits, public-sector and non-profit-sector audits and internal audit, for both AUASB and NZAuASB. By linking theory – through historical context and examples – to practice, students learn why a particular practice is important, giving examples of audit failures, and then how to apply it. This approach enhances understanding of the application of professional scepticism in auditing and prepares learners for real-world auditing.
Author: Arun Kumar
Publisher: Atlantic Publishers & Dist
ISBN: 9788171567201
Category :
Languages : en
Pages : 640
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Book Description
This Book Covers Syllabi On Auditing, As Prescribed By Indian Universities And Institutes Of Commerce And Management. The Authors Have Tried Their Best To Cover Every Single Topic, Leaving None But At The Same Time Avoiding Unnecessary Details. While The Subject Matter Of The Book Has Been Gathered From Authentic Text Books, Reports And Journals, It Has Been Explained Through Examples Drawn From The Actual Business World. Cases With Court Decisions Have Been Cited Wherever Necessary. Regulations And Laws Have Been Authentically Reproduced From Original Sources. Language Of Narration Has Been Kept As Much Free From Technical Jargon As Possible. Thus The Authors Have Tried Their Best To Present An Ideal Textbook For The Students And A Reference Book For All Those Who Are Concerned With Auditing, The Teachers, The Company Secretary, The Chartered Accountant And Last But Not The Least, The Entrepreneur Himself.
Author: M.R. Hiester
Publisher: Рипол Классик
ISBN: 1177438763
Category : History
Languages : en
Pages : 703
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Book Description
Author: Douglas R. Carmichael
Publisher: McGraw-Hill/Irwin
ISBN:
Category : Business & Economics
Languages : en
Pages : 696
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Book Description
-- Instructor's Resource Manual.
Author: CLIFFORD GOMEZ
Publisher: PHI Learning Pvt. Ltd.
ISBN: 8120345665
Category : Business & Economics
Languages : en
Pages : 338
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Book Description
In this modern world of large-scale business and industry, auditing has become an inevitable function. Auditing is a subject, the function of which is very important from the regulatory, economic and ethical points of view. The subject has undergone radical changes in the current globalised business world. This book, in the light of latest trends, highlights and explains the principles and practice of auditing and assurance in a simple and an easy-to-understand language. It also presents an up-to-date legal discussion on the subject. Beginning with an overview of the subject, the text discusses in detail the classification and preparation of an audit, procedures and techniques of auditing, internal control, internal check and internal audit, vouching, verification and valuation of assets and liabilities, and depreciation. Besides, it deals with reserves and provisions, capital and revenue, profits, audit of companies, and classes of investigation. The book concludes with a discussion on accounting and auditing standards, management audit, cost audit, tax audit, government audit and social audit. The textbook is primarily intended for the undergraduate students of Commerce. It will also be useful to those preparing for CA, ICWA and CS examinations. KEY FEATURES : Incorporates latest developments in auditing techniques. Discusses latest international and Indian auditing standards. Examines the impact of computerisation on audit approach. Gives chapter-end questions to test the students’ understanding of the concepts discussed.
Author: Jiayi Liu
Publisher: John Wiley & Sons
ISBN: 1119107814
Category : Business & Economics
Languages : en
Pages : 320
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Book Description
A comprehensive guide to China's public, private, and internal audit system Study on the Auditing Theory of Socialism with Chinese Characteristics provides a comprehensive overview of China's auditing practices. Recent years have seen the National Audit Office of China (CNAO) making remarkable headway not only in China by guaranteeing the healthy operation of the economy and society and improving national governance through government auditing, but also in the international arena by carrying out audits with the United Nations. With constant development in the practice, an audit theory with socialist Chinese characteristics has taken shape, centering on the premise that government auditing serves as the cornerstone and safeguard of national governance. At the XXI INCOSAI held in 2013 in Beijing, the theme of “national audit and national governance” proposed and chaired by CNAO, was met with widespread approval by participants from over 160 countries, and led to the endorsement of the Beijing Declaration, which makes it a priority and target for audit institutions to promote good national governance. To explore the nature and development of government auditing, this book probes into the history and reality, and theories and practices of auditing in various countries, and puts forward the assertion that, “as a cornerstone and important safeguard for national governance, government auditing is an ‘immune system’ endogenous within the synthetical system of national governance, with functions of precaution, revelation and defense.” Furthermore, China’s socialist auditing theory has been elaborated in nine aspects, nature, functions, goals, features, methods, management, framework of regulations and standards, IT application and culture, covering the new concepts, methodologies, techniques and achievements of China's government auditing. This book is highly relevant, practical, and readable. Jiayi Liu, the chief author, is the Auditor General of China and the current Chairman of INTOSAI Governing Board. In 2013 he won the United Nations Peace Prize in recognition of his auditing work for UN peacekeeping operations.
Author: Thomas Alexander Lee
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 228
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Book Description
