Kategoria BISAC: Business & Economics >> Auditing

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...

This book is aimed at those with responsibilities for audit, risk and control - auditors of course - but also finance directors, audit committee members, project accountants, systems designers and other professionals too. Working under pressure, these people often need to take account of theory and best practice but strike a balance with the practical demands of their workplace. This book's practical emphasis on meeting the ever-changing needs of clients and auditees will benefit a wide audience by helping readers to: select a suitable, practical sampling approach appreciate the...

Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon - rather than as abstraction from the real world - is largely neglected.

Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book:

• Introduces tax as a field of...

The financial sector is the talk of the global village. This book highlights that, before asserting that the institutions of the financial sector deserve to be regulated, one should consider that these very institutions are themselves the discreet regulators of the markets where their activity takes place.

The purpose of this book is to help understand how information systems affect risks, what controls should be implemented to mitigate risks and how controls can be tested and assessed to provide assurance to management, customers and auditors. This book discusses assurance from the perspectives of management and auditors. Many chapters of this book provide guidelines to auditors in identifying and testing internal controls. This book is a comprehensive guide to preparing for the Certified Information Systems Auditor examination.

Diese Arbeit gewann 2005 den Preis fur die beste Masterarbeit des Jahres an der Wirtschafts- und Sozialwissenschaftlichen Fakultat der Universitat Fribourg.
Der moderne Interventionsstaat greift auf vielfaltige Weise in das wirtschaftliche Geschehen ein. Ein wichtiges Beispiel dafur ist die regionale Wirtschaftsforderung, die in der Schweiz vom Bund, allen Kantonen sowie einzelnen Regionen und Stadten betrieben wird und fur die z. B. die Europaische Union 2007 mit ca. 45 Mrd. Euro etwa 40 % ihres gesamten Budgets ausgibt.
Wie musste eine Erfolgskontrolle aufgebaut sein, die...

The tools and information that build effective compliance programs

Enterprise Compliance Risk Management: An Essential Toolkit for Banks and Financial Services is a comprehensive narrative on managing compliance and compliance risk that enables value creation for financial services firms. Compliance risk management, a young, evolving yet intricate discipline, is occupying center stage owing to the interplay between the ever increasing complexity of financial services and the environmental effort to rein it in. The book examines the various facets of this layered...

Learn how to measure, manage and account for sustainability in your business in clear, simple and feasible steps. This book takes you from concept to innovation and back to action items for all aspects of sustainability. Each chapter has four sections: (1) a specific description of sustainability challenges, (2) an example of a business making a profit by sustainability problem, (3) an exercise challenging the reader to identify business solutions and (4) clear, simple takeaways. The book is structured around the world's most accepted guidelines for sustainability reporting, the Global...

In Auditor Independence, Ismail Adelopo argues that the importance of auditors' independence cannot be over-emphasised. Not only do auditors provide certification of the truth and fairness of the information prepared by managers, they also have a duty to express opinions on the degree of compliance with laws and regulations guiding a firm's operations. Theirs is a socially important responsibility. In all that has been proposed to mitigate the governance crisis and restore confidence in the market system, relatively little attention has been paid to auditor independence. Examining the...

Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality.

The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit.

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Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality.

The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit.

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The "Top 25 Compliance and Audit Management KPIs of 2011-2012" report provides insights into the state of compliance and audit management performance measurement today by listing and analyzing the most visited KPIs for this industry on smartKPIs.com in 2011. In addition to KPI names, it contains a detailed description of each KPI, in the standard smartKPIs.com KPI documentation format, that includes fields such as: definition, purpose, calculation, limitation, overall notes and additional resources. This product is part of the "Top KPIs of 2011-2012" series of reports and a result of the...

Essential guidance on the revised COSO internal controls framework

Need the latest on the new, revised COSO internal controls framework? Executive's Guide to COSO Internal Controls provides a step-by-step plan for installing and implementing effective internal controls with an emphasis on building improved IT as well as other internal controls and integrating better risk management processes. The COSO internal controls framework forms the basis for establishing Sarbanes-Oxley compliance and internal controls specialist Robert Moeller looks at topics including the importance...

Bringing a human touch to the IT audit process How IT auditors and their clients perceive each other affects the quality of their working relationships. Although most books for IT auditors acknowledge the importance of soft skills, they usually focus on technical abilities. Beyond giving simple advice like "improving listening skills" and "not jumping to conclusions," they rarely tackle the issue of how to build a better rapport with the client. Turning Heads and Changing Minds provides the IT auditor (student or practitioner) with an understanding of soft skills. The author, Chong Ee, looks...

Principles of External Auditing has become established as one of the leading textbooks for students studying auditing. Striking a careful balance between theory and practice, the book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process.

The book covers international auditing and accounting standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as...

In Audit Effectiveness, Dr Kamil Omoteso examines how information technology is changing the landscape for the audit profession as IT tools and techniques continue to be developed for auditors in the pursuit of quality, efficiency and effectiveness. In addition to shedding light on practical subjects such as audit automation, continuous online auditing and computer auditing, this book introduces some theory that helps explain the motivation for the use of new tools and techniques, and assists understanding of their impact on the quality of audit judgment. The book proposes a three-layered...

This book sheds light on the nature of the late nineteenth century audit by reference to the views expressed in 26 legal cases. The treatment of late nineteenth century legal issues which might appear somewhat unbalanced, viewed from today's stand-point, is shown to be more even handed when seen against the back ground of a vigorous contemporary debate concerning all aspects of the auditors' duties. This text therefore informs readers of the full breadth of the debate, and discusses a range of issues which may since have been overlooked, such as the Kingston Cotton Mill case, 1895, normally...

As part of its strategy to support global trade, the World Bank Group seeks to enhance trade finance in emerging markets. In 2005 the International Finance Corporation (IFC), part of the Bank Group, introduced the Global Trade Finance Program (GTFP) to support the extension of trade finance to underserved clients globally. This IEG evaluation found that overall, the GTFP was a relevant response to the demand to reduce risk in trade finance in emerging markets. The program significantly improved IFC's engagement in trade finance by introducing an open network of banks and a quick, flexible...

First published in 1777 by the philanthropist John Howard (1726 90), this work was intended for as wide a readership as possible. Based on research from more than 300 visits to at least 230 different penal institutions on his extensive travels around Great Britain, Ireland and continental Europe, The State of the Prisons was a vital early contribution to the cause of penal reform. It provided, for the first time, systematic evidence of poor management and degrading conditions in institutions at home and abroad. Although Howard saw only limited changes to prisons in his lifetime, his labours...

Modern Auditing has become established as one of the leading textbooks for students taking university and professional courses in auditing. This extensively revised third edition continues to provide the reader with a comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing.

Aimed at introductory level courses in auditing at undergraduate, graduate and professional levels, it develops the auditing process in a logical and sequential manner enabling the reader to progressively consolidate their understanding of the concepts...