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Author: Canada. Office of the Auditor General
Publisher:
ISBN: 9781100123950
Category : Auditing, Internal
Languages : en
Pages : 26
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Book Description
Author: Canada. Office of the Auditor General
Publisher:
ISBN: 9781100123950
Category : Auditing, Internal
Languages : en
Pages : 26
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Book Description
Author: Hugh Parker
Publisher: John Wiley & Sons
ISBN: 1119737451
Category : Business & Economics
Languages : en
Pages : 272
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Book Description
A practice-oriented review of the latest developments related to SSARS Nos. 21-24, this title includes a wide range of issues, including: Developments in the conceptual framework New and proposed independence interpretations Consideration of materiality in a review engagement Going concern considerations Restatement of prior year financial statements
Author: American Institute of Certified Public Accountants. Practice Review Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 36
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Book Description
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: American Institute of Certified Public Accountants. SEC Practice Section. Public Oversight Board
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 130
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Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 9264805907
Category :
Languages : en
Pages : 447
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Book Description
This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Author: Canada. Office of the Auditor General
Publisher:
ISBN: 9781100143668
Category : Auditing, Internal
Languages : en
Pages : 21
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Book Description
Author: American Institute of Certified Public Accountants. SEC Practice Section. Public Oversight Board
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 44
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Book Description
Author: Michigan. Office of the Auditor General
Publisher:
ISBN:
Category : Executive departments
Languages : en
Pages : 68
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Book Description
Author: Marshall A. Geiger
Publisher: Routledge
ISBN: 9781003127093
Category : Business & Economics
Languages : en
Pages : 168
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Book Description
"Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor's decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor's decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO 1) determinants, 2) accuracy, and 3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative"--
