Download or read book Audit Theory Paradigms written by Jack C. Robertson and published by . This book was released on 1988 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Theories of Audit Expectations and the Expectations Gap written by Ecaterina Volosin and published by GRIN Verlag. This book was released on 2008-10 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essay deals with the demand for audit functions and the resulting expectations in auditors` work. The credibility of mandated disclosure of financial statements is the central issue for regulatory bodies attempting to protect the public interest. This requirement gives rise to a demand for auditing services. Since the beginning of the audit profession theories were made in order to specify and determine the audit functions. The agency-theory is associated with the conflicting interests of shareholders and management of a company, suggesting that the less-informed party (shareholders) will have a demand for information that monitors the behaviour of the better-informed manager. Thus, audits of financial reports would be one form of such information, providing the shareholders with independent assurance about the ongoing developments. The lending credibility theory is similar to the agency-theory and states that audited financial statements can enhance stakeholders` faith in management`s stewardship. Another theory is the theory of inspired confidence, whereby stakeholders demand accountability from the management as an exchange for their contribution to the company. The last discussed theory is the policeman theory which narrows auditor`s responsibilities to prevention and detection of fraud. All these theories describe the expectations the stakeholders have of the auditors, including protection against fraud, warning of future insolvency, general reassurance of financial well-being, safeguards for auditor independence and understanding of audit reports. Although these expectations seem to be rather natural, however, an audit expectations gap does exist based mostly on the diversity of views about the audit function. The gap exists between what the public expects the auditor to do and what the auditor can and should do. Several suggestions were made to narrow the expectations gap, as well as providing statutes in order to describe audit functions especially concerning the responsibility to detect and report errors and fraud. Seminar paper aus dem Jahr 2007 im Fachbereich Wirtschaft - Sonstiges, Note: 75% (1,0), University of Glamorgan (Business School), Veranstaltung: Issues in Auditing, 18 Quellen im Literaturverzeichnis.
Download or read book Continuous Auditing written by David Y. Chan and published by Emerald Group Publishing. This book was released on 2018-03-21 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.
Download or read book Auditing Theory written by Ian Dennis and published by Routledge. This book was released on 2015-06-05 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement
Download or read book Risk Management written by David McNamee and published by Institute of Internal Auditors Research Foundation Institute. This book was released on 1998 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing written by Lawrence A. Ponemon and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book has been prepared for those readers who want to maintain their knowledge of current developments in the field of behavioral research as applied to auditing. The articles and papers presented in this volume were selected because they will contribute to the knowledge and advancement of not only the individual researcher or educator, but also of the profession. It is our belief that if research endeavors may be viewed as having stages of life, then the field of behavioral research in auditing is in its genesis. Almost twenty years ago, in speaking of the state of the art of psychology, William Hays expressed a most·appropriate thought: Experimental evidence is accumulating at a rapid rate in psychology, and efforts at constructing psychological theories with mathematical deductive power are constantly being made. However, it seems safe to say that it will be sometime before there are psychological laws and theories on a par with those of physics. The absence of a general theory does not imply that those relations are missing or unhpportant in psychology; the discovery and specification of relations is the process by which those theories are built. (Hays, 1973, p. 40.) In the first chapter, "Experimental Research and the Distinctive Features of Accounting Settings," Robert Libby presents an encompassing and knowledgeable summary of the changes that have taken place during the last decade in human information processing research in accounting and experimental economics as it relates to those issues.
Download or read book Theory of Auditing written by Charles W. Schandl and published by . This book was released on 1978 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book AUDITING AND ASSURANCE written by CLIFFORD GOMEZ and published by PHI Learning Pvt. Ltd.. This book was released on 2012-03-17 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this modern world of large-scale business and industry, auditing has become an inevitable function. Auditing is a subject, the function of which is very important from the regulatory, economic and ethical points of view. The subject has undergone radical changes in the current globalised business world. This book, in the light of latest trends, highlights and explains the principles and practice of auditing and assurance in a simple and an easy-to-understand language. It also presents an up-to-date legal discussion on the subject. Beginning with an overview of the subject, the text discusses in detail the classification and preparation of an audit, procedures and techniques of auditing, internal control, internal check and internal audit, vouching, verification and valuation of assets and liabilities, and depreciation. Besides, it deals with reserves and provisions, capital and revenue, profits, audit of companies, and classes of investigation. The book concludes with a discussion on accounting and auditing standards, management audit, cost audit, tax audit, government audit and social audit. The textbook is primarily intended for the undergraduate students of Commerce. It will also be useful to those preparing for CA, ICWA and CS examinations. KEY FEATURES : Incorporates latest developments in auditing techniques. Discusses latest international and Indian auditing standards. Examines the impact of computerisation on audit approach. Gives chapter-end questions to test the students’ understanding of the concepts discussed.
Download or read book Auditing Theory and Practice written by Arun Kumar and published by Atlantic Publishers & Dist. This book was released on 2001 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Book Covers Syllabi On Auditing, As Prescribed By Indian Universities And Institutes Of Commerce And Management. The Authors Have Tried Their Best To Cover Every Single Topic, Leaving None But At The Same Time Avoiding Unnecessary Details. While The Subject Matter Of The Book Has Been Gathered From Authentic Text Books, Reports And Journals, It Has Been Explained Through Examples Drawn From The Actual Business World. Cases With Court Decisions Have Been Cited Wherever Necessary. Regulations And Laws Have Been Authentically Reproduced From Original Sources. Language Of Narration Has Been Kept As Much Free From Technical Jargon As Possible. Thus The Authors Have Tried Their Best To Present An Ideal Textbook For The Students And A Reference Book For All Those Who Are Concerned With Auditing, The Teachers, The Company Secretary, The Chartered Accountant And Last But Not The Least, The Entrepreneur Himself.
Download or read book Auditing Theory and Practice written by Roger H. Hermanson and published by McGraw-Hill/Irwin. This book was released on 1980 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing Symposium IX written by Rajendra P. Srivastava and published by . This book was released on 1988 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Linking Auditing and Meta Evaluation written by Thomas A. Schwandt and published by SAGE Publications, Incorporated. This book was released on 1988-06 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of new evaluation paradigms raises serious questions about how merit can be established and judged. Linking Auditing and Metaevaluation addresses this concern, introducing a strategy by which the quality of inquiry procedures and products can be assured and retrospectively assessed. Based upon the model of fiscal auditing, the technique is applicable to a variety of social scientific investigations and specifically includes non - conventional paradigms such as naturalistic evaluation. Effective regardless of the nature of the inquiry, auditing is also an excellent means of organizing data, thus promoting theorizing and identification of relationships in that data. Each section includes exercises designed both to encoura
Download or read book Auditing and Society written by Wally Smieliauskas and published by Routledge. This book was released on 2020-07-30 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Corporate Governance written by Joe Christopher and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Agency theory underpins the concept of governance and the role of internal auditing. Recent studies question both the legitimacy and practicality of an agency oriented governance paradigm in determining an organization's control paradigm, arguing instead for a multi-theoretical approach to governance. This study explores this multi-theoretical proposition with a number of public universities throughout the world using a multiple case study approach to illustrate the concept of the changing control paradigm and its implications for internal auditing. The findings illustrates that the governance of public universities are informed by multiple theories and suggests that the theoretical foundation of internal audit should now also be aligned with a multi-theoretical approach to governance to achieve its role of enhancing governance. The study provides opportunities for further research with other industry sectors to explore the findings that have policy implications for redefining the governance control paradigm and theoretical foundations of control monitoring functions such as internal audit.
Download or read book Auditing Theory and Practice written by Roger H. Hermanson and published by Irwin Professional Publishing. This book was released on 1989 with total page 808 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing Theory and Practice written by Robert Hiester Montgomery and published by . This book was released on 1922 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit and Control Paradigms written by Simon Paul Petravick and published by . This book was released on 1994 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt:
