Download or read book Internal Accounting Control Evaluation and Auditor Judgement written by Theodore J. Mock and published by Routledge. This book was released on 2013-10-11 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.
Download or read book Internal Accounting Control Evaluation and Auditor Judgment written by Theodore J. Mock and published by American Institute of Certified Public Accountants (AICPA). This book was released on 1981-12 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Auditor s Evaluation of Internal Accounting Control written by Alfred John Nanni and published by . This book was released on 19?? with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Accounting Control Evaluation and Auditor Judgment written by Theodore J. Mock and published by . This book was released on 1981 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Some Early Contributions to the Study of Audit Judgment RLE Accounting written by Robert H. Ashton and published by Routledge. This book was released on 2013-12-04 with total page 151 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 evaluation of internal controls.
Download or read book Internal Controls written by Lynford Graham and published by John Wiley & Sons. This book was released on 2007-09-10 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In the new age of philanthropy, donors expect charities to be models of accountability and transparency...Internal controls: Guidance for Private, Government, and Nonprofit Entities is a must read for CEOs and CFOs who want to gain a clear understanding of cost-effective ways to implement the controls necessary to protect their organizations." - Elizabeth Myatt, Chief Executive Officer, World Lung Foundation "If you were looking for the silver bullet to understand and audit internal controls, you just found it. This book will prove invaluable in planning the audit internal controls, you just found it. This book will prove invaluable in planning the audit because it specifically covers COSO and the new AICPA risk assessment auditing standards. " - George I. Victor, CPA, Partner in Charge of Quality Control, Holtz Rubenstein Reminick LLP "Author Lyn Graham gives practical, easy-to-understand guidance for documenting internal controls. I recommend this book for both my clients and our staff. It is very useful for auditors and clients alike." - David E. Adams, CPA, Partner, Geffen Mesher & Company "This book is an essential guide...and provides very practical advice about what to do(and what not to do) in making an investment in internal controls. The author's expensive experience as an audit firm partner and standard-setter are evident in the details provided. I also recommend this book to teaches of auditing and systems, as it provides a useful background to...how internal controls really should work in today's business environment." - Jean C. Bedard, CPA, PhD, Timothy B. Harbert Professor of Accountancy, Bentley College
Download or read book Auditing Internal Controls written by Rayman David Meservy and published by . This book was released on 1985 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Judgment and Decision Making Research in Accounting and Auditing written by Robert H. Ashton and published by Cambridge University Press. This book was released on 1995-09-29 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: A timely and comprehensive study on behavioural decision-making within the field of accounting.
Download or read book Internal Control Audit and Compliance written by Lynford Graham and published by John Wiley & Sons. This book was released on 2015-01-12 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ease the transition to the new COSO framework with practical strategy Internal Control Audit and Compliance provides complete guidance toward the latest framework established by the Committee of Sponsoring Organizations (COSO). With clear explanations and expert advice on implementation, this helpful guide shows auditors and accounting managers how to document and test internal controls over financial reporting with detailed sections covering each element of the framework. Each section highlights the latest changes and new points of emphasis, with explicit definitions of internal controls and how they should be assessed and tested. Coverage includes easing the transition from older guidelines, with step-by-step instructions for implementing the new changes. The new framework identifies seventeen new principles, each of which are explained in detail to help readers understand the new and emerging best practices for efficiency and effectiveness. The revised COSO framework includes financial and non-financial reporting, as well as both internal and external reporting objectives. It is essential for auditors and controllers to understand the new framework and how to document and test under the new guidance. This book clarifies complex codification and provides an effective strategy for a more rapid transition. Understand the new COSO internal controls framework Document and test internal controls to strengthen business processes Learn how requirements differ for public and non-public companies Incorporate improved risk management into the new framework The new framework is COSO's first complete revision since the release of the initial framework in 1992. Companies have become accustomed to the old guidelines, and the necessary procedures have become routine – making the transition to align with the new framework akin to steering an ocean liner. Internal Control Audit and Compliance helps ease that transition, with clear explanation and practical implementation guidance.
Download or read book Issues Paper written by Jonathan B. Schiff and published by . This book was released on 1989 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Case Study in Auditing written by Donald H. Taylor and published by John Wiley & Sons. This book was released on 1979 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Some Early Contributions to the Study of Audit Judgment RLE Accounting written by Robert H. Ashton and published by Routledge. This book was released on 2013-12-04 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 evaluation of internal controls.
Download or read book Decision Aids for the Independent Auditor s Preliminary Evaluation of Internal Accounting Control written by Wilbur Irvin Smith and published by . This book was released on 1983 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Judgment Formation in the Evaluation of Internal Control written by Robert H. Ashton and published by . This book was released on 1973 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Internal Auditing written by Andrew D. Chambers and published by Dartmouth Publishing Company. This book was released on 1996 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Control by management is synonymous with internal control in counterdistinction from external control. Internal auditing is the independent appraisal of the effectiveness of internal control. It is internal not because it is necessarily performed by people who are internal to the business but because it is the review of internal control. Market testing of internal auditing provision leading, possibly, to contracting out of internal auditing is becoming more popular. The impetus for outsourcing internal audit provision has often been the introduction of a mandatory internal auditing requirement into institutions and businesses which are quite small and where management considers a full in-house provision cannot be justified: in the UK this has often been seen to apply to hospitals, universities and local government bodies.
Download or read book An Evaluation of the Inconsistency in the Application of Professional Judgment of Internal Accounting Control written by Jeralyn R. Green and published by . This book was released on 1980 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
