Author: United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 28
Book Description
Summary of the Accounting Establishment
Author: United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 28
Book Description
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 28
Book Description
SEC and Corporate Audits: Oversight of the accounting profession
Author: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations
Publisher:
ISBN:
Category : Auditors
Languages : en
Pages : 1244
Book Description
Publisher:
ISBN:
Category : Auditors
Languages : en
Pages : 1244
Book Description
Introduction to Business
Author: Lawrence J. Gitman
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1455
Book Description
Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1455
Book Description
Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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.
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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.
Financial Oversight of Enron
Author: United States. Congress. Senate. Committee on Governmental Affairs
Publisher:
ISBN:
Category : Credit ratings
Languages : en
Pages : 108
Book Description
Publisher:
ISBN:
Category : Credit ratings
Languages : en
Pages : 108
Book Description
The Transformation of Wall Street
Author: Joel Seligman
Publisher: Wolters Kluwer Law & Business
ISBN:
Category : Business & Economics
Languages : en
Pages : 968
Book Description
Since 1977, "The Transformation of Wall Street" has offered an in-depth look at the history of the SEC's origins, accomplishments, and failings since its creation in 1934. This updated third edition continues the history until 2001, the end of Arthur Levitt's Chairmanship, with a treatment of auditing issues through the enactment of the Sarbanes-Oxley Act .
Publisher: Wolters Kluwer Law & Business
ISBN:
Category : Business & Economics
Languages : en
Pages : 968
Book Description
Since 1977, "The Transformation of Wall Street" has offered an in-depth look at the history of the SEC's origins, accomplishments, and failings since its creation in 1934. This updated third edition continues the history until 2001, the end of Arthur Levitt's Chairmanship, with a treatment of auditing issues through the enactment of the Sarbanes-Oxley Act .
Following the Money
Author: George Benston
Publisher: Brookings Institution Press
ISBN: 9780815708919
Category : Business & Economics
Languages : en
Pages : 154
Book Description
A Brookings Institution Press and American Enterprise Institute publication A few years ago, Americans held out their systems of corporate governance and financial disclosure as models to be emulated by the rest of the world. But in late 2001 U.S. policymakers and corporate leaders found themselves facing the largest corporate accounting scandals in American history. The spectacular collapses of Enron and Worldcom—as well as the discovery of accounting irregularities at other large U.S. companies—seemed to call into question the efficacy of the entire system of corporate governance in the United States. In response, Congress quickly enacted a comprehensive package of reform measures in what has come to be known as the Sarbanes-Oxley Act. The New York Stock Exchange and the NASDAQ followed by making fundamental changes to their listing requirements. The private sector acted as well. Accounting firms—watching in horror as one of their largest, Arthur Andersen, collapsed after a criminal conviction for document shredding—tightened their auditing procedures. Stock analysts and ratings agencies, hit hard by a series of disclosures about their failings, changed their practices as well. Will these reforms be enough? Are some counterproductive? Are other shortcomings in the disclosure system still in need of correction? These are among the questions that George Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer address in Following the Money. While the authors agree that the U.S. system of corporate disclosure and governance is in need of change, they are concerned that policymakers may be overreacting in some areas and taking actions in others that may prove to be ineffective or even counterproductive. Using the Enron case as a point of departure, the authors argue that the major problem lies not in the accounting and auditing standards themselves, but in the system of enforcing those standards.
Publisher: Brookings Institution Press
ISBN: 9780815708919
Category : Business & Economics
Languages : en
Pages : 154
Book Description
A Brookings Institution Press and American Enterprise Institute publication A few years ago, Americans held out their systems of corporate governance and financial disclosure as models to be emulated by the rest of the world. But in late 2001 U.S. policymakers and corporate leaders found themselves facing the largest corporate accounting scandals in American history. The spectacular collapses of Enron and Worldcom—as well as the discovery of accounting irregularities at other large U.S. companies—seemed to call into question the efficacy of the entire system of corporate governance in the United States. In response, Congress quickly enacted a comprehensive package of reform measures in what has come to be known as the Sarbanes-Oxley Act. The New York Stock Exchange and the NASDAQ followed by making fundamental changes to their listing requirements. The private sector acted as well. Accounting firms—watching in horror as one of their largest, Arthur Andersen, collapsed after a criminal conviction for document shredding—tightened their auditing procedures. Stock analysts and ratings agencies, hit hard by a series of disclosures about their failings, changed their practices as well. Will these reforms be enough? Are some counterproductive? Are other shortcomings in the disclosure system still in need of correction? These are among the questions that George Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer address in Following the Money. While the authors agree that the U.S. system of corporate disclosure and governance is in need of change, they are concerned that policymakers may be overreacting in some areas and taking actions in others that may prove to be ineffective or even counterproductive. Using the Enron case as a point of departure, the authors argue that the major problem lies not in the accounting and auditing standards themselves, but in the system of enforcing those standards.
Government Auditing Standards
Author: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242
Book Description
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Publisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242
Book Description
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Federalism, State Sovereignty, and the Constitution
Author: Kenneth R. Thomas
Publisher: DIANE Publishing
ISBN: 1437938108
Category : Political Science
Languages : en
Pages : 29
Book Description
This is a print on demand edition of a hard to find publication. The lines of authority between states and the federal gov¿t. are, to a significant extent, defined by the U.S. Constitution and relevant case law. In recent years, however, the Supreme Court has decided a number of cases that would seem to re-evaluate this historical relationship. This report discusses state and federal legislative power, focusing on a number of these ¿federalism¿ cases. The report does not, however, address the larger policy issue of when it is appropriate ¿ as opposed to constitutionally permissible ¿ to exercise federal powers. Contents: Powers of the States; Powers of the Federal Gov¿t.; The Commerce Clause; The 14th Amendment; The 10th Amendment; 11th Amend. and State Sovereign Immunity; The Spending Clause; Conclusion.
Publisher: DIANE Publishing
ISBN: 1437938108
Category : Political Science
Languages : en
Pages : 29
Book Description
This is a print on demand edition of a hard to find publication. The lines of authority between states and the federal gov¿t. are, to a significant extent, defined by the U.S. Constitution and relevant case law. In recent years, however, the Supreme Court has decided a number of cases that would seem to re-evaluate this historical relationship. This report discusses state and federal legislative power, focusing on a number of these ¿federalism¿ cases. The report does not, however, address the larger policy issue of when it is appropriate ¿ as opposed to constitutionally permissible ¿ to exercise federal powers. Contents: Powers of the States; Powers of the Federal Gov¿t.; The Commerce Clause; The 14th Amendment; The 10th Amendment; 11th Amend. and State Sovereign Immunity; The Spending Clause; Conclusion.
Government auditing standards guidance on GAGAS requirements for continuing professional education : by the Comptroller General of the United States.
Author:
Publisher: DIANE Publishing
ISBN: 1428931023
Category :
Languages : en
Pages : 32
Book Description
Publisher: DIANE Publishing
ISBN: 1428931023
Category :
Languages : en
Pages : 32
Book Description