Download or read book Auditors Sensitivity to Factors Affecting the Reliability of Evidence Sources in Belief Revision written by D. Eric Hirst and published by . This book was released on 1992 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Behavioural Aspects of Auditors Evidence Evaluation written by Magda Abou-Seada and published by Routledge. This book was released on 2017-11-22 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2003. Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do not appear to give guidance on the process to follow when evaluating evidence. Research in the US indicates that auditors do in fact follow a belief revision process in accordance with US standards. Employing survey research (based on personal interviews with a number of experienced UK auditors) this book demonstrates how auditors prefer to be described as following the open mind approach. Building on the findings of the interviews the book then describes an experimental study to investigate the differences between the belief revision and open mind approaches in terms of their effect on the efficiency and effectiveness of the audit process. The book concludes that the belief revision approach would improve the efficiency of the audit process without affecting its effectiveness or outcomes.
Download or read book Auditors Belief Revision written by Arvind Patel and published by . This book was released on 2000 with total page 636 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing Research Symposium written by and published by . This book was released on 1992 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dissertation Abstracts International written by and published by . This book was released on 1993 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstracts of dissertations available on microfilm or as xerographic reproductions.
Download or read book Symposium on Auditing Research written by and published by . This book was released on 1992 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Behavioural Aspects of Auditors Evidence Evaluation written by Magda Abou-Seada and published by Routledge. This book was released on 2017-11-22 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2003. Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do not appear to give guidance on the process to follow when evaluating evidence. Research in the US indicates that auditors do in fact follow a belief revision process in accordance with US standards. Employing survey research (based on personal interviews with a number of experienced UK auditors) this book demonstrates how auditors prefer to be described as following the open mind approach. Building on the findings of the interviews the book then describes an experimental study to investigate the differences between the belief revision and open mind approaches in terms of their effect on the efficiency and effectiveness of the audit process. The book concludes that the belief revision approach would improve the efficiency of the audit process without affecting its effectiveness or outcomes.
Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Download or read book Journal of Forensic Accounting written by and published by . This book was released on 2006 with total page 606 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ethics and Positive Accounting Theory written by Gordon Douglas Richardson and published by . This book was released on 1995 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Handbook of Organizational Behavior Revised and Expanded written by Robert T. Golembiewski and published by CRC Press. This book was released on 2000-10-24 with total page 828 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building upon the strengths of the first edition while continuing to extend the influence and reach of organizational behavior (OB), the Second Edition of this groundbreaking reference/ text analyzes OB from a business marketing perspective-offering a thorough treatment of central, soon-to-be central, contiguous, and emerging topics of OB to facilitate greater viability and demand of OB practice. New edition incorporates more comparative perspectives throughout! Contributing to the dynamic, interdisciplinary state of OB theory and practice, the Handbook of Organizational Behavior, Second Edition comprehensively covers strategic and critical issues of the OB field with descriptive analyses and full documentation details the essential principles defining core OB such as organizational design, structure, culture, leadership theory, and risk taking advances solutions to setting operational definitions throughout the field comparatively discusses numerous situations and variables to provide clarity to mixed or inconclusive research findings utilizes cross-cultural approaches to examine recent issues concerning race, ethnicity, and gender reevaluates value standards and paradigms of change in OB investigates cross-national examples of OB development, including case studies from the United States and India and much more! Written by 45 worldwide specialists and containing over 3500 references, tables, drawings, and equations, the Handbook of Organizational Behavior, Second Edition is a definitive reference for public administrators, consultants, organizational behavior specialists, behavioral psychologists, political scientists, and sociologists, as well as a necessary and worthwhile text for upper-level undergraduate and graduate students taking organizational behavior courses in the departments of public administration, psychology, management, education, and sociology.
Download or read book The Medium Matters written by Anna Helga Nöteberg and published by Rozenberg Publishers. This book was released on 2004 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: Face-to-face meetings between auditors and their clients are increasingly difficult to arrange, due to business globalization and the growing need for rapid audit decision-making. Relying on electronic communication media for auditor-client inquiry, such
Download or read book American Doctoral Dissertations written by and published by . This book was released on 1991 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Issues in Accounting and Finance written by Peter Atrill and published by Routledge. This book was released on 2019-01-04 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1997, this volume and its contributors take stock of current issues in accounting and finance. Featuring specialists in business, accounting, finance along with Vice Chancellor John Bull, they examine areas including auditors’ decision-making, financial shocks, the European corporate capital structure, GPs, accounting education and professional journals.
Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 attestation engagements.
Download or read book Federal Information System Controls Audit Manual FISCAM written by Robert F. Dacey and published by DIANE Publishing. This book was released on 2010-11 with total page 601 pages. Available in PDF, EPUB and Kindle. Book excerpt: FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.
Download or read book Improving Healthcare Quality in Europe Characteristics Effectiveness and Implementation of Different Strategies written by OECD and published by OECD Publishing. This book was released on 2019-10-17 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
