Kategoria BISAC: Business & Economics >> Auditing

Fraud Data Analytics Methodology addresses the need for clear, reliable fraud detection with a solid framework for a robust data analytic plan. By combining fraud risk assessment and fraud data analytics, you'll be able to better identify and respond to the risk of fraud in your audits. Proven techniques help you identify signs of fraud hidden deep within company databases, and strategic guidance demonstrates how to build data interrogation search routines into your fraud risk assessment to locate red flags and...

Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it is less well-known that some noteworthy contributions to the study of audit judgment were made in the 1950s and 1960s. This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated. The volume discusses:

• the importance of studying audit judgment
• actual studies of audit judgment
• techniques for quantifying the...

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,...

Want to ensure effective and efficient execution of the Risk Assessment Standards? AICPA has the resources you need:

• Audit Risk Assessment Tool (available online only)
• Assessing and Responding to Audit Risk in a Financial Statement Audit - AICPA Audit Guide

The Audit Risk Assessment Tool walks an experienced auditor through the risk assessment procedures and documents those decisions necessary to prepare an effective and efficient audit program. Designed to be used in lieu of cumbersome checklists, it provides a top down risk-based approach to the...

The city below the hill is a detailed investigation of social conditions in a working class quarter of Montreal during the 1890s. Based on a house-to-house survey of the neighbourhood, this study catalogues and analyses the life of working people after the first years of rapid industrialization.

Sir Herbert Brown Ames was one of the first to recognize that urbanization was inevitable and to set about improving the quality of city life. In this study, first published in book form in 1897, he moves towards the concept of urban ecology--the city is an organism defined by, and...

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...

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...