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 Disruption in the Audit Market written by Krish Bhaskar and published by Routledge. This book was released on 2019-04-16 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focussing on the dominance of the Big Four auditing firms – PwC, EY, Deloitte and KPMG – this concise volume provides an authoritative critical assessment of the state and future of the audit market, currently the subject of much debate and the focus of significant government enquiries. Drawing on extensive research and a vast collection of evidence from interviews with insiders, experts and users, it explores the key issues of audit quality, independence, choice and the growing expectation gap. Just as disruptive technologies are overturning other established sectors, this book explores their impact on accounting, financial reporting and auditing. It questions whether the Big Four-dominated audit market is prepared not only for the inevitable disruption of new technologies, but also the challenges of negative public perceptions, cynicism about regulation and demands for greater transparency. In the context of increasing high-profile corporate failures, this book provides a compelling scrutiny of the industry’s failings and present difficulties, and the impact of future disruption. At this crucial time, it will be of great interest to students, researchers and professionals in accounting and auditing, as well as policy makers and regulators.
Download or read book Auditors written by Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs and published by The Stationery Office. This book was released on 2011 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditors : Market concentration and their role, second report of session 2010-11, Vol. 2: Evidence
Download or read book Disruption in the Audit Market written by Krish Bhaskar and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focussing on the dominance of the Big Four auditing firms, this concise volume provides an authoritative critical assessment of the audit market. Drawing on extensive evidence from insiders, experts, and users, it explores the key issues of audit quality, independence, choice, and the growing expectation gap.
Download or read book Audits of Public Companies written by United States. General Accounting Office and published by Nova Publishers. This book was released on 2008 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares.
Download or read book The Economics of Audit Quality written by Benito Arrunada and published by Springer Science & Business Media. This book was released on 2013-11-11 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on market mechanisms which protect quality in the provision of audit services. The role of public regulation is thus situated in the context defmed by the presence of these safeguard mechanisms. The book aims to contribute to a better understanding of these market mechanisms, which helps in defining the con tent of rules and the function of regulatory bodies in facilitating and strengthening the protective operation of the market. An analysis at a more general level is provided in the three chapters making up Part 1. In the four chapters of Part 2, on the other hand, this analysis is applied to a particular problem to determine how those non-audit services often provided by auditors to their audit clients should be regulated. Finally, Chapter 8 contains a summary of the analysis and conclusions of the work. The conclusion with regard to non-audit services is that their provision generates beneficial effects in terms of costs, technical competence, professional judgment and competition and, moreover, need not prejudice auditor independence or the quality of these services. This as sessment leads, in the normative sphere, to recommending a legislative policy aimed at facilitating the development and use of safeguards provided by the free action of market forces. Regulation should thus aim to enable the parties-audit firms, self-regulatory bodies and audit clients-to discover through competitive market interaction both the most efficient mix of services and the corresponding quality safeguards, adjusting for the costs and benefits of each possibility.
Download or read book Governmental Accounting Auditing and Financial Reporting written by Stephen J. Gauthier and published by . This book was released on 2012-06-01 with total page 1121 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2012 edition
Download or read book External Audit Arrangements at Central Banks written by Mr.Atilla Arda and published by International Monetary Fund. This book was released on 2018-09-11 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a summary of actual practices observed based on a review of audited financial statements and central bank legislation. While the audit frameworks for central banks differ depending on their legal and institutional circumstances, central banks’ external audits increasingly follow international standards. Most of them are audited by auditors with international affiliations and embrace modern governance structures that provide for audit oversight. However, the paper also notes that a sizeable number of central banks do not publish the audit results in a timely manner, which leaves room for improvement in transparency practices.
Download or read book Making Valuing People Work written by Fyson, Rachel and published by Policy Press. This book was released on 2004-06-16 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely report examines the strategic changes that are occurring within learning disability services as a result of the 2001 Valuing People White Paper. It offers evidence-based examples of good practice for all those involved in planning strategic changes to, or implementing change within, services for people with learning disabilities.
Download or read book Audit Studies Behind the Scenes with Theory Method and Nuance written by S. Michael Gaddis and published by Springer. This book was released on 2018-02-20 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers practical instruction on the use of audit studies in the social sciences. It features essays from sociologists, economists, and other experts who have employed this powerful and flexible tool. Readers will learn how to implement an audit study to examine a variety of questions in their own research. The essays first discuss situations where audit studies are the most effective. These tools allow researchers to make strong causal claims and explore questions that are often difficult to answer with observational data. Audit studies also stand as the single best way to conduct research on discrimination. The authors highlight what these studies have uncovered about labor market processes in the past decade. The next section gives some guidance on how to design an audit study. The essays cover the difficult task of getting a study through an institutional review board, the technical setup of matching procedures, and statistical power and analysis techniques. The last part focuses on more advanced aspects. Coverage includes understanding context, what variables may signal, and the use of technology. The book concludes with a discussion of challenges and limitations with an eye towards the future of audit studies. “Field experiments studying and testing for housing and labor market discrimination have, rightly, become the dominant mode of discrimination-related research in economics and sociology. This book brings together a number of interesting and useful perspectives on these field experiments. Many different kinds of readers will find it valuable, ranging from those interested in getting an overview of the evidence, to researchers looking for guidance on the nuts and bolts of conducting these complex experiments.” David Neumark, Chancellor’s Professor of Economics at the University of California – Irvine “For decades, researchers have used experimental audit studies to uncover discrimination in a variety of markets. Although this approach has become more popular in recent years, few publications provide detailed information on the design and implementation of the method. This volume provides the first deep examination of the audit method, with details on the practical, political, analytical, and theoretical considerations of this research. Social scientists interested in consuming or contributing to this literature will find this volume immensely useful.” Devah Pager, Professor of Sociology and Public Policy at Harvard University
Download or read book Conducting Audits in Small Unions written by and published by . This book was released on 2000 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of Public Companies written by United States. Government Accountability Office and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Housing and Social Policy written by Peter Somerville and published by Routledge. This book was released on 2005-09-19 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: This topical book transforms the analysis of housing problems into a lively, interesting and contentious subject of social scientific study, addressing themes of residential experience, inclusion/empowerment, sustainability and professionalism/managerialism, which lie at the heart of the housing and social policy debate. Each chapter considers a specific social category - such as class, gender, or disability - and evaluates the experience and understanding of housing and social policy under this category. With innovative approaches to conceptualising housing and a clear, defined structure, Housing and Social Policy encourages students and practitioners in both arenas to think reflexively about housing as a central instrument of social policy and social experience.
Download or read book The structure of government and the challenge of climate change written by Great Britain: Parliament: House of Commons: Environmental Audit Committee and published by The Stationery Office. This book was released on 2007-10-29 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Committee's report finds that, over the past decade, the Government has failed to rise fully to the domestic challenge of climate change, and its likely failure to reach its domestic target on reducing carbon dioxide emissions will have a damaging impact on the UK's international leadership role in reaching a post-Kyoto agreement. Although the Government has introduced some new arrangements for co-ordinating climate change policy more effectively across Whitehall, the scale of the challenge and the complexity involved in radically restructuring the economy to bring about the needed emission reduction targets requires further changes. There is a need for a strategic review of Government action to ensure that the leadership and responsibility for the development and delivery of climate change mitigation and adaptation policies is clear, as well as a new long-term policy framework to ensure that policies introduced today do not undermine our ability to reduce emissions in the future. The Committee also recommends that a new and authoritative body be established within the Cabinet Office to drive forward policy and to diminish the potential for a conflict of objectives between departments.
Download or read book Enforcing Competition in Markets written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2005-11-17 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Anti-competitive behaviour by companies is detrimental to consumers and can lead to increased prices, reduced choice and quality. Under the Competition Act 1998, the Office of Fair Trading has statutory powers to investigate, enforce and punish anti-competitive behaviour, and these new powers were enhanced by the Enterprise Act 2002. Since 2000, the OFT has carried out over 170 formal investigations into allegations of anti-competitive activity, covering industries as diverse as toy retailing, horse racing, construction, newspaper distribution, insurance, private schools and healthcare. This NAO report examines the extent to which the OFT is operating as an effective competition enforcement authority, focusing on its approach to undertaking enforcement activities and casework, and how it measures and reports the results of its competition work. Findings include that although the UK's competition regime is still relatively young compared to those of many other major economies, the OFT has established a growing international reputation for leading the intellectual debate on substantive issues in competition analysis. The report identifies key areas where its effectiveness at an operational level can be improved, relating to resource management and staff development; investigation casework management; performance measurement and communication.
Download or read book The National Provisioner written by and published by . This book was released on 1928 with total page 1154 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Municipal Record written by Pittsburgh (Pa.). Council and published by . This book was released on 1912 with total page 1446 pages. Available in PDF, EPUB and Kindle. Book excerpt:
