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Author: Derek Matthews Publisher: Routledge ISBN: 1134177917 Category : Business & Economics Languages : en Pages : 193
Book Description
The rise of the British accountancy profession from the late nineteenth century to the present day, and the world-wide success of its accountancy firms, were to a large extent based on the growth of the audit function. This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve. The book examines the innovation that was brought about by the staggering developments in information technology which have been seen over the last few centuries. This comprehensive history will be a useful reference tool for accounting, business and economic historians and will also be an enlightening read for all those with an interest in auditing procedures.
Author: Derek Matthews Publisher: Routledge ISBN: 1134177917 Category : Business & Economics Languages : en Pages : 193
Book Description
The rise of the British accountancy profession from the late nineteenth century to the present day, and the world-wide success of its accountancy firms, were to a large extent based on the growth of the audit function. This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve. The book examines the innovation that was brought about by the staggering developments in information technology which have been seen over the last few centuries. This comprehensive history will be a useful reference tool for accounting, business and economic historians and will also be an enlightening read for all those with an interest in auditing procedures.
Author: Derek Matthews Publisher: Routledge ISBN: 1134177909 Category : Business & Economics Languages : en Pages : 208
Book Description
The rise of the British accountancy profession from the late nineteenth century to the present day, and the world-wide success of its accountancy firms, were to a large extent based on the growth of the audit function. This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve. The book examines the innovation that was brought about by the staggering developments in information technology which have been seen over the last few centuries. This comprehensive history will be a useful reference tool for accounting, business and economic historians and will also be an enlightening read for all those with an interest in auditing procedures.
Author: Steven Collings Publisher: John Wiley & Sons ISBN: 1119973783 Category : Business & Economics Languages : en Pages : 648
Book Description
Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis. International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so. Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.
Author: Wally Smieliauskas Publisher: Routledge ISBN: 0429854110 Category : Business & Economics Languages : en Pages : 489
Book Description
Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor’s role in evaluating the financial reporting of an auditee—a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.
Author: Richard E. Cascarino Publisher: John Wiley & Sons ISBN: 0470127031 Category : Business & Economics Languages : en Pages : 510
Book Description
Praise for Auditor's Guide to Information Systems Auditing "Auditor's Guide to Information Systems Auditing is the most comprehensive book about auditing that I have ever seen. There is something in this book for everyone. New auditors will find this book to be their bible-reading it will enable them to learn what the role of auditors really is and will convey to them what they must know, understand, and look for when performing audits. For experiencedauditors, this book will serve as a reality check to determine whether they are examining the right issues and whether they are being sufficiently comprehensive in their focus. Richard Cascarino has done a superb job." —E. Eugene Schultz, PhD, CISSP, CISM Chief Technology Officer and Chief Information Security Officer, High Tower Software A step-by-step guide tosuccessful implementation and control of information systems More and more, auditors are being called upon to assess the risks and evaluate the controls over computer information systems in all types of organizations. However, many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Auditor's Guide to Information Systems Auditing presents an easy, practical guide for auditors that can be applied to all computing environments. As networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. With a complimentary student'sversion of the IDEA Data Analysis Software CD, Auditor's Guide to Information Systems Auditing empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls.
Author: Robert M. Atkisson Publisher: *Ronald Press ISBN: Category : Business & Economics Languages : en Pages : 578
Book Description
A professional training version of Brink/Witt: Modern Internal Auditing: Appraising Operations and Controls, 4th Edition, serving the expanding educational needs of the profession. About two-thirds of the parent volume is used with modifications including learning objectives, italicized key terms, review questions, case problems, and many real-world examples. Fully updated, with expanded coverage of reporting and computer auditing.
Author: Publisher: Institute of Internal Auditors, Incorporated ISBN: 9780894135576 Category : Auditing, Internal Languages : en Pages :
Book Description
Includes contributions by eleven academics writing on the past, present, and future of internal auditing. Focus is on the identification of internal audit topics that could raise interest in internal audit research.
Author: Jack J. Champlain Publisher: John Wiley & Sons ISBN: 0471466298 Category : Business & Economics Languages : en Pages : 450
Book Description
Have you been asked to perform an information systems audit and don't know where to start? Examine a company's hardware, software, and data organization and processing methods to ensure quality control and security with this easy, practical guide to auditing computer systems--the tools necessary to implement an effective IS audit. In nontechnical language and following the format of an IS audit program, you'll gain insight into new types of security certifications (e.g., TruSecure, CAP SysTrust, CPA WebTrust) as well as the importance of physical security controls, adequate insurance, and digital surveillance systems. Order your copy today!
Author: Jim Pirie Publisher: Routledge ISBN: 1136800875 Category : Business & Economics Languages : en Pages : 508
Book Description
This book is an oral history of the auditing profession in Britain from 1920s to the present day based on extended extracts from interviews with 77 past and present practitioners. Those interviewed ranged from a nonagenarian who qualified in the 1920s, to active contemporaries, from sole practitioners to the present day heads of the Big Five accounting firms. The often candid interviews uncover a surprising variety of experience and opinions and allow a group of often fascinating individuals to tell their own stories.
Author: Dennis R. Arter Publisher: Quality Press ISBN: 087389572X Category : Business & Economics Languages : en Pages : 156
Book Description
Perfect for anyone charged with implementing a quality audit program or those performing the audit, this book is an ideal reference on the established techniques of quality auditing. This third edition serves as a guide to learning and applying the basics of quality auditing, and expands on the basic auditing principles by showing how the quality audit can be used to improve business performance. This new edition includes: - An expanded background and history of quality auditing - A general model for auditing any quality management system - Added information on process audits and the system-process-product relationship - Auditor competencies and qualifications - An explanation of audit reports and the role of the auditor after the report - New material on remedial and corrective action - Example audit procedures and a glossary of auditing terms Author Dennis Arter addresses both internal and supplier auditing as it relates to any quality management system, including ISO 9001, GMP, automotive, and others. He provides supportive examples and checklists throughout the text to help make this book the best single-source guide on the subject. Quality practitioners, registrars, and those preparing for the ASQ Certified Quality Auditor (CQA) exam will find it to be an invaluable reference.
Author: Derek Matthews
Author: Derek Matthews
Author: Derek Matthews
Author: Steven Collings
Author: Wally Smieliauskas
Author: Richard E. Cascarino
Author: Robert M. Atkisson
Author: 
Author: Jack J. Champlain
Author: Jim Pirie
Author: Dennis R. Arter