Kategoria BISAC: Business & Economics >> Auditing

The audit committee has gained considerable attention in the aftermath of 2007-2009 global financial crisis. The audit committee's role has evolved from a voluntary liaison between management and external auditors to the standing committee of the board of directors in overseeing all aspects of corporate governance, financial reporting, internal controls, risk assessment, and audit activities.

This book addresses the determinants of audit committee oversight effectiveness, including their composition, independence, authority, resources, diligence, and activities. The book is organized...

The audit committee has gained considerable attention in the aftermath of 2007-2009 global financial crisis. The audit committee's role has evolved from a voluntary liaison between management and external auditors to the standing committee of the board of directors in overseeing all aspects of corporate governance, financial reporting, internal controls, risk assessment, and audit activities.

This book addresses the determinants of audit committee oversight effectiveness, including their composition, independence, authority, resources, diligence, and activities. The book is organized...

Study on the Auditing System of Socialism with Chinese Characteristics provides unprecedented insight into China's current audit process, with expert contributions and predictions of future trends. Author Jiayi Liu is the Auditor General of the National Audit Office of the People's Republic of China, and the current chairman of the governing boards of the International Organizations of Supreme Audit Institutions; in this book, he draws upon his vast experience to help you better understand China's unique...

Corporate Assessment, first published in 1993, looks at four types of company audit and provides a pragmatic, readable guide for managers. The authors show how assessment of a company in terms of its culture, climate, communications and customers can enhance management vision and lead to recommendations designed to improve employee satisfaction, motivation, loyalty and performance. Insight is provided into the kinds of measurement tools and assessment techniques that are available, and the authors offer recommendations for the use of these instruments, and how best to utilize the...

This book, first published in 1990, is a practical manual which presents guidance on how to carry out and evaluate an employee relations audit. This title also provides audits for five key areas of employee relations, including communication and consultation, equality of opportunity and disciplinary matters. This book should be of interest to lecturers, post-graduate students and practitioners of management, personnel, employee relations and industrial relations.

The clearest, easiest-to-use guide to understanding all the clarified standards, including the new attestation standards--fully updated

This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) is not just about auditing. It addresses the toughest part of an accountant's job--identifying, interpreting, and applying the many audit, attest, review, compilation, and preparation standards relevant to a particular engagement.

Wiley Practitioner's Guide to GAAS 2017 offers a clear and accessible distillation of the official language of...

Considered the industry-standard resource and updated as of March 1, 2014, the Audit Sampling Guide summarizes applicable requirements and practices, and delivers -how-to- advice to help auditors apply nonstatistical and statistical sampling.

The guide includes case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real world situations.

New in 2014, a detailed case study of the application of classical variables sampling with the use of software has been included as an appendix. The appendices...

This property and liability insurance guide will keep you up-to-date on current GAAP and Statutory accounting and audit guidance, and provides a good grounding on the industry, its products and regulatory issues, and the related transaction cycles that an insurance entity is involved with. Relevant guidance contained in standards issued through July 1, 2015 is included.

Key Benefits:

• Understand current GAAP and Statutory accounting for property and liability insurance entities
• Get authoritative accounting and auditing guidance applicable to property and...

This useful resource contains a description of all recent auditing, accounting and regulatory developments, and ensures you have a robust understanding of the business, economic, and regulatory environments in which you and your clients operate.

In addition, this alert ensures you have a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect your engagements, including:

• Recent Economic Trends
• Recent Legislative and PCAOB Developments
• FASB exposure drafts
• Committee of Sponsoring...

Updated as of June 1, 2016, this valuable resource provides a plain English approach to conducting an audit. This one-stop-shop summarizes applicable requirements and delivers how-to advice to help practitioners plan and perform an audit. It provides illustrative examples, sample forms, and helpful techniques that small-and medium-size firms need to streamline their audit engagements.

Who Will Benefit:

• Smaller and regional accounting firms need this product to understand auditing standards
• Smaller and regional auditing firms need this product to...

Auditing that matters provides practical advice from an experienced chief audit executive (CAE) who is considered one of the most influential global thought leaders in the internal audit profession.

It's about:

• Providing the assurance, advice, and insight that the leaders of the organization need
• Focusing on the risks and issues that matter to the executive management team and the board
• Practicing enterprise risk-based auditing
• Communicating effectively to management and the board what they need to know, when they need to know, in a useful and actionable...

This Alert will help you create a smooth transition into performing your engagements under the new SSARS 21 standard. The new standard will have a major impact in this core area of practice, and this Alert was created to help CPAs meet the challenge of remaining compliant through the transition.

You'll find targeted discussion of new developments, strategies to help you identify sources of risk, and best practices to help you prepare for issues you may face in your current and future engagements.

Key Benefits:

• Recently Issued SSARS No. 21, Statements...

As a result of its Attestation Clarity Project, the Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements (AICPA, Professional Standards, AU-C sec. 940).

The ASB concluded that, because engagements performed under AT section 501, An Examination of an Entity's Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements (AICPA, Professional Standards), as well as related attestation interpretation...

This new edition helps achieve a robust understanding of regulatory developments affecting investor-owned, not-for-profit and governmental health care entities. It keeps you updated on emerging issues that may require consideration during 2015/16 risk assessment and planning procedures.

It is an important tool to help you identify the significant risks that may result in the material misstatement of financial statements, and features the following recently issued regulatory developments, accounting pronouncements, and audit risks:

Current Accounting and Auditing Issues:...

The Auditing Standards Board has issued SAS No. 131, Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements (AICPA, Professional Standards, AU-C sec. 700), to clarify the format of the auditor's report that should be issued when the auditor conducts an audit in accordance with the standards of the PCAOB, but the audit is not under the jurisdiction of the PCAOB.

An audit is "under the jurisdiction of the PCAOB" if, to perform that audit, the auditor is required to be registered with, and...

You'll find targeted discussion of emerging practice issues, plus current economic, accounting and auditing developments.

Key Benefits:

Among other topics, this Alert focuses on risks related to recent NFP trends, going concern, revenue recognition, and fair value issues. Also included is a discussion of recent and planned IRS activity with regard to NFPs.

This alert also includes information on emerging issues such as:

• Measuring the effectiveness of nonprofits
• Alternative investment considerations
• Going concern
• IRS...

The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits.

To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this Alert to assist you in identifying current sources of risk within EBP audit engagements.

You'll find targeted discussion on new developments, issues auditors may face in their current audits, and a look at what's in the pipeline that may affect your engagements.

Key...