United States and European Union Auditor Independence Regulation PDF Download
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Author: Christiane Strohm
Publisher: Springer Science & Business Media
ISBN: 3835091158
Category : Business & Economics
Languages : en
Pages : 247
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Book Description
Christiane Strohm investigates the effects of the Sarbanes-Oxley-Act and the revised 8th EU-Directive on auditing. She shows that there is a difference in the communication and safeguarding effects of a regulation, depending on the precision of its wording and that safeguarding effects also depend on auditors' monetary incentives and on perceived costs of litigation.
Author: Christiane Strohm
Publisher: Springer Science & Business Media
ISBN: 3835091158
Category : Business & Economics
Languages : en
Pages : 247
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Book Description
Christiane Strohm investigates the effects of the Sarbanes-Oxley-Act and the revised 8th EU-Directive on auditing. She shows that there is a difference in the communication and safeguarding effects of a regulation, depending on the precision of its wording and that safeguarding effects also depend on auditors' monetary incentives and on perceived costs of litigation.
Author: Amir Sasson
Publisher:
ISBN: 9788215031408
Category :
Languages : en
Pages : 274
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Book Description
Author: Stephen D. Gantz
Publisher: Elsevier
ISBN: 0124171761
Category : Computers
Languages : en
Pages : 271
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Book Description
The Basics of IT Audit: Purposes, Processes, and Practical Information provides you with a thorough, yet concise overview of IT auditing. Packed with specific examples, this book gives insight into the auditing process and explains regulations and standards such as the ISO-27000, series program, CoBIT, ITIL, Sarbanes-Oxley, and HIPPA. IT auditing occurs in some form in virtually every organization, private or public, large or small. The large number and wide variety of laws, regulations, policies, and industry standards that call for IT auditing make it hard for organizations to consistently and effectively prepare for, conduct, and respond to the results of audits, or to comply with audit requirements. This guide provides you with all the necessary information if you're preparing for an IT audit, participating in an IT audit or responding to an IT audit. - Provides a concise treatment of IT auditing, allowing you to prepare for, participate in, and respond to the results - Discusses the pros and cons of doing internal and external IT audits, including the benefits and potential drawbacks of each - Covers the basics of complex regulations and standards, such as Sarbanes-Oxley, SEC (public companies), HIPAA, and FFIEC - Includes most methods and frameworks, including GAAS, COSO, COBIT, ITIL, ISO (27000), and FISCAM
Author: Mr.Atilla Arda
Publisher: International Monetary Fund
ISBN: 1484375505
Category : Business & Economics
Languages : en
Pages : 42
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Book Description
This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a summary of actual practices observed based on a review of audited financial statements and central bank legislation. While the audit frameworks for central banks differ depending on their legal and institutional circumstances, central banks’ external audits increasingly follow international standards. Most of them are audited by auditors with international affiliations and embrace modern governance structures that provide for audit oversight. However, the paper also notes that a sizeable number of central banks do not publish the audit results in a timely manner, which leaves room for improvement in transparency practices.
Author: Helena Legido-Quigley
Publisher: World Health Organization
ISBN: 9289071931
Category : Medical
Languages : en
Pages : 242
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Book Description
People have always travelled within Europe for work and leisure, although never before with the current intensity. Now, however, they are travelling for many other reasons, including the quest for key services such as health care. Whatever the reason for travelling, one question they ask is "If I fall ill, will the health care I receive be of a high standard?" This book examines, for the first time, the systems that have been put in place in all of the European Union's 27 Member States. The picture it paints is mixed. Some have well developed systems, setting standards based on the best available evidence, monitoring the care provided, and taking action where it falls short. Others need to overcome significant obstacles.
Author: M. Bauer
Publisher: Springer
ISBN: 1137339896
Category : Political Science
Languages : en
Pages : 521
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Book Description
Drawing on research from the administrative sciences and using organizational, institutional and decision-making theories, this volume examines the emerging bureaucratic framework of the EU and highlights that analyzing the patterns and dynamics of the EU's administrative capacities is essential to understand how it shapes European public policy.
Author: Jost Morgenstern-Pomorski
Publisher: Bloomsbury Publishing
ISBN: 1350414255
Category : Political Science
Languages : en
Pages : 385
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Book Description
In this thoroughly revised edition of The European Union and the United States, authors Smith, Guay, and Morgenstern-Pomorski delve deep into the complexities of the EU–US relationship amidst pivotal shifts on the global stage. By examining the relationship through the lens of competition, convergence, and crises, this textbook goes beyond narrow focuses on the EU–US relationship, offering a nuanced analysis of changing dynamics. It stands as the definitive and all-encompassing guide to transatlantic relations, considering recent developments in business, trade, political economy, and foreign policy, while carefully navigating the commonalities and differences that exist between the EU and the US. This updated edition also reflects on contemporary changes such as cyber security, climate change, the rise of populism, and the emergence of global powerhouses like China, India, and Brazil, successfully situating the EU–US relationship within a broader international context. Throughout, the authors' diverse academic backgrounds enable an interdisciplinary approach to the material, rebalancing content to include international relations, comparative politics, and management. In doing so, this textbook provides a holistic view of transatlantic affairs. With additional features including focused case studies, summary tables, and speech extracts, this text serves as the ideal companion for higher-level undergraduate students and postgraduate students studying EU politics, or anyone seeking to deepen their knowledge of the broader subject area.
Author: Iffet Kesimli
Publisher: Springer
ISBN: 9811305269
Category : Business & Economics
Languages : en
Pages : 351
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Book Description
This book focuses on factors impacting audit quality, and solutions to these problems. In addition to elaborating on legislation in the European Union and United States, the book also provides a thorough outlook of Turkish audit market from the point of view of auditing firms and their clients. Many cases and samples are provided to assist practitioners to successfully re-engineer organizational structures in accordance with fresh regulations and expectations of the market. This book serves as a helpful resource for auditing firms, auditors, regulating authorities, as well as post-graduate students of audit sector.
Author: Jeremy Shapiro
Publisher:
ISBN: 9781906538187
Category : European Union countries
Languages : en
Pages : 71
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Book Description
Author: Council of Europe
Publisher: Council of Europe
ISBN: 9789287107596
Category : Political Science
Languages : en
Pages : 26
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Book Description
