Download or read book BASIC CONCEPTS NEW TRENDS IN AUDITING written by Dr. Haridas Jogdankar and published by Lulu.com. This book was released on with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Statement of Basic Auditing Concepts written by American Accounting Association. Committee on Basic Auditing Concepts and published by . This book was released on 1973 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Environmental Reporting Recordkeeping and Inspections written by Mark S. Dennison and published by John Wiley & Sons. This book was released on 1995-08-09 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: This easy-to-understand compliance guide explains the environmental regulatory requirements in practical terms that a company's environmental manager, attorney, or consultant can apply directly to a business or to a facilities' day-to-day operations. Divided into three parts, it offers an overview of important federal and state environmental laws affecting business and industry; specific recording and recordkeeping requirements; procedures; compliance audits; and how to handle environmental inspections and procedures used by government regulators. Also included are practical tables and helpful checklists to summarize key points and provide quick reference guides to regulatory requirements.
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 Taxmann s CRACKER for Corporate Accounting Auditing Paper 10 CAA Covering past exam questions detailed point wise answers CMA Intermediate Amended Updated Dec 2023 Exam written by CA Tarun Agarwal and published by Taxmann Publications Private Limited. This book was released on 2023-08-24 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is prepared exclusively for the Intermediate Level of Cost and Management Accountancy Examination requirement. It covers the questions & detailed answers as per the new syllabus of ICMAI. The Present Publication is the latest 2023 Edition for CMA Intermediate | Dec. 2023 Exam. This book is authored by CA Tarun Agarwal and CA Leena Lalit Parakh, with the following noteworthy features: • Strictly as per the syllabus of ICMAI • Coverage of the book concludes: o [Past Exam Questions] till CMA-Intermediate July 2023 Exam § Part I – Objective Questions [MCQs, Blanks, True/False, Match and Short Sums] § Part II – Descriptive Question § Part III – Numerical Problems o [Introduction] to each Chapter covering § Important Definitions § Concepts § Formulas o [Sample Questions] for Topics newly introduced in the syllabus • [Questions & Case Studies] with detailed answers • [Point-wise Answers] for easy & quick learning • [Tabular Summary] at the beginning of each chapter • [Most Updated & Amended] Section B [Auditing] of this Book is updated & amended as per the latest Companies Act Amendments. • [Marks Distribution] is given Module-wise from June 2017 onwards • [Previous Exam Trend Analysis] is provided in this book • [ICMAI Study-Material Comparison] is also given module-wise The contents of this book are as follows: • Section A – Corporate Accounting o Accounting for Shares and Debentures o Preparation of the Statement of Profit and Loss and Balance Sheet (As per Schedule III of the Companies Act, 2013) o Cash Flow Statement o Accounts of Banking, Electricity and Insurance Companies o Accounting Standards • Section B – Auditing o Basic Concepts of Auditing o Provision Relating to Audit under the Companies Act, 2013 o Auditing of Different Types of Undertakings
Download or read book Current Accounting Trends written by Adolf Alexander Fitzgerald and published by . This book was released on 1978 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 269 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 New Trends in Finance and Accounting written by David Procházka and published by Springer. This book was released on 2016-12-25 with total page 823 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the most current trends in the field of finance and accounting from an international perspective. Featuring contributions presented at the 17th Annual Conference on Finance and Accounting at the University of Economics in Prague, this title provides a mix of research methods used to uncover the hidden consequences of accounting convergence in the private (IFRS) and public sectors (IPSAS). Topics covered include international taxation (from both the micro- and macroeconomic level), international investment, monetary economics, risk management, management accounting, auditing, investment capital, corporate finance and banking, among others. The global business environment shapes the international financial flows of finance and the demand for international harmonization of accounting. As such, the field of global finance and accounting has encountered some new challenges. For example, policy-makers and regulators are forced to restructure their tools to tackle with new features of trading at global capital markets and international investment. This book complements this global view of development with country-specific studies, focusing on emerging and transitioning economies, which are affected indirectly and in unforeseen ways. The combination of global perspective and local specifics makes this volume attractive and useful to academics, researchers, regulators and policy-makers in the field of finance and accounting.
Download or read book Implementing and Auditing the Internal Control System written by D. Chorafas and published by Springer. This book was released on 2001-03-07 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: With globalisation, deregulation and the advent of derivatives, credit institutions and the treasury operations of manufacturing, merchandising and service companies are finding that their traditional tools for management control no longer suffice. They must develop more efficient processes able to measure and monitor their risks in real-time. Internal control is a dynamic system covering all types of risk, addressing fraud, assuring transparency and making possible reliable financial reporting within such organisations. In Implementing and Auditing the Internal Control System , Dimitris N. Chorafas defines both auditing and internal control, and explains the value of internal control, why it must be audited, and how it can be most effectively achieved. He addresses top management's accountability for internal control, and uses case studies to demonstrate the application of such systems, and the importance of sound and well-informed analysis of the information gathered. Internal control systems are examined within the context of the globalization of financial markets, under the impact of the growth of information technology, and from the viewpoint of new regulations by supervisory authorities in Group of Ten countries as well as by the Basle Committee on Banking Supervision. Based on an extensive research project in the UK, US, Germany, France, Austria, Switzerland and Sweden, this book is an invaluable source of practical advice for implementing internal control systems, and making existing systems more efficient. It provides managers and professionals with guidelines for the interpretation and use of the resulting internal control intelligence.
Download or read book Environmental Performance Auditing in the Public Sector written by Awadhesh Prasad and published by Routledge. This book was released on 2018-06-14 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environment and sustainable development challenges are a matter of global concern. Trillions of dollars of mostly public money are invested every year in domestic and international policies and programs to address these?challenges. The effectiveness of these policies and programs is critical to environmental sustainability. Performance audits that examine the effectiveness of governmental policies and programs heavily influence their implementation. Despite this, performance auditing in the environment field?has received very little academic attention. This book takes a closer look at performance auditing of public sector environmental policies and programs. It examines trends in global environmental performance auditing; and how it is currently practiced drawing on a global survey and case studies from Canada, India and Australia. In doing so, it identifies issues and challenges faced by Supreme Audit Institutions in undertaking these performance audits. This book will be of interest to students, scholars and practitioners of sustainable development, environmental auditing and public sector auditing as well as to donor organisations engaged in these areas.
Download or read book New Trends in Software Methodologies Tools and Techniques written by A. Selamat and published by IOS Press. This book was released on 2014-08-29 with total page 1128 pages. Available in PDF, EPUB and Kindle. Book excerpt: Software is the essential enabling means for science and the new economy. It helps us to create a more reliable, flexible and robust society. But software often falls short of our expectations. Current methodologies, tools, and techniques remain expensive and are not yet sufficiently reliable, while many promising approaches have proved to be no more than case-by-case oriented methods. This book contains extensively reviewed papers from the thirteenth International Conference on New Trends in software Methodology, Tools and Techniques (SoMeT_14), held in Langkawi, Malaysia, in September 2014. The conference provides an opportunity for scholars from the international research community to discuss and share research experiences of new software methodologies and techniques, and the contributions presented here address issues ranging from research practices and techniques and methodologies to proposing and reporting solutions for global world business. The emphasis has been on human-centric software methodologies, end-user development techniques and emotional reasoning, for an optimally harmonized performance between the design tool and the user. Topics covered include the handling of cognitive issues in software development to adapt it to the user's mental state and intelligent software design in software utilizing new aspects on conceptual ontology and semantics reflected on knowledge base system models. This book provides an opportunity for the software science community to show where we are today and where the future may take us.
Download or read book Core Concepts of Accounting Information Systems written by Mark G. Simkin and published by Wiley Global Education. This book was released on 2018-05-14 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Information systems (AIS) have become indispensable in the field, and this book provides clear guidance for students or professionals needing to get up to speed. Designed to suit a one-semester AIS course at the graduate, undergraduate, or community college level, Core Concepts of Accounting Information Systems explores AIS use and processes in the context of modern-day accounting. Coverage includes conceptual overviews of data analytics, accounting, and risk management, as well as detailed discussion of business processes, cybercrime, database design and more to provide a well-rounded introduction to AIS. Case studies reinforce fundamental concepts using real-world scenarios that encourage critical thinking, while AIS-at-Work examples illustrate complex procedures or concepts in everyday workplace situations. Test Yourself questions allow students to gauge their level of understanding, while End of Chapter questions stimulate application of new skills through problems, cases, and discussion questions that facilitate classroom dialogue. Practical, current, relevant, and grounded in everyday application, this book is an invaluable resource for students of managerial accounting, tax accounting, and compliance.
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 359 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 New Technologies for Energy Efficiency written by Michael Frank Hordeski and published by CRC Press. This book was released on 2021-02-01 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 2002. This book examines the full scope of technologies available to address the electricity supply crisis. The author details the tools and technologies available for incorporating smaller, cleaner, more efficient energy into energy management plans. He examines the role of new technologies in reducing operating costs and developing more innovative and practical approaches to energy management. Topics include implementation of alternative energy programs, management of power quality, cost-effective power generation solutions, cost-effective energy services, information monitoring and diagnostic systems, energy storage options, integration of lighting and cooling systems, and more.
Download or read book Key Concepts in Public Relations written by Sandra Cain and published by Bloomsbury Publishing. This book was released on 2009-04-30 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: An indepth glossary, this accessible book successfully introduces students to the key concepts, themes and principles of Public Relations. Terms are organized alphabetically and are fully cross-referenced for ease of use. Suggestions for further reading help to consolidate knowledge and aid understanding.
Download or read book Accounting and Auditing Research written by Thomas R. Weirich and published by John Wiley & Sons. This book was released on 2020-09-29 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and Auditing Research, 10th Edition prepares students and early-stage practitioners to use well-established research solutions in a broad range of practical applications, from financial accounting and tax planning, to investigating fraud and auditing various business problems. Emphasizing real-world skills development, this fully-updated textbook covers the current tools, techniques, and best practices in applied professional research and analysis. The authors provide comprehensive yet accessible coverage of the entire research process, explaining how to utilize major research databases and audit software packages in a clear and systematic manner. The tenth edition features carefully revised content designed to enhance effectiveness, increase readability, and strengthen learning and retention. The book’s classroom-proven pedagogy features expert tips for performing common research tasks, sidebar boxes that summarize and expand upon key concepts, and a variety of end-of-chapter exercises that reinforce the material and develop readers’ skills.
Download or read book IT Audit Control and Security written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2010-10-12 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: When it comes to computer security, the role of auditors today has never been more crucial. Auditors must ensure that all computers, in particular those dealing with e-business, are secure. The only source for information on the combined areas of computer audit, control, and security, the IT Audit, Control, and Security describes the types of internal controls, security, and integrity procedures that management must build into its automated systems. This very timely book provides auditors with the guidance they need to ensure that their systems are secure from both internal and external threats.