Download or read book The Panel on Audit Effectiveness Report and Recommendations written by American Institute of Certified Public Accountants. SEC Practice Section. Public Oversight Board. Panel on Audit Effectiveness and published by . This book was released on 2000 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Accounting Profession written by and published by DIANE Publishing. This book was released on 2002-10 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report after the sudden failure of Enron Corp. Concerns the status of recommendations made by the Panel on Audit Effectiveness (PAE) to enhance the accounting profession's self-regulatory system. The accounting profession maintains a voluntary, self-regulatory system that includes establishing and monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight of the system. The report: determines the status of the recommendations by the PAE to address limitations of the self-regulatory system; and identifies any gaps in actions taken to implement the Panel's recommend. and their likely impact on overcoming the limitations of the self-regulatory system.
Download or read book The Panel on Audit Effectiveness Report and Recommendations written by American Institute of Certified Public Accountants. SEC Practice Section. Public Oversight Board. Panel on Audit Effectiveness and published by . This book was released on 2000 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Accounting Profession written by United States. General Accounting Office and published by . This book was released on 1996 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The accounting profession status of panel on audit effectiveness recommendations to enhance the selfregulatory system written by and published by DIANE Publishing. This book was released on 2002 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: The accounting profession maintains a voluntary, self-regulatory system through the American Institute of Certified Public Accountants (AICPA) that includes establishing professional standards, monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight of the system. You expressed concern about the effectiveness of the self-regulatory system and whether the Panel's recommendations would be implemented fully. Specifically, you requested that we (1) determine the status of the Panel's recommendations to address limitations of the self-regulatory system, and (2) identify any gaps in actions taken to implement the Panel's recommendations and their likely impact on overcoming the limitations of the self-regulatory system identified by the Panel.
Download or read book Report and Recommendations written by American Institute of Certified Public Accountants. New York, NY. Panel on Audit Effectiveness and published by . This book was released on 2000 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Accounting Profession written by United States. General Accounting Office and published by . This book was released on 2002 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Accounting Profession written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: The accounting profession maintains a voluntary, self-regulatory system through the American Institute of Certified Public Accountants (AICPA) that includes establishing professional standards, monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight. The Panel of Audit Effectiveness, set up to examine the AICPA's methods, made recommendations to enhance the accounting profession's self-regulatory system. Implementing actions taken or in process have addressed many of the Panel's recommendations. However, the Panel's recommendations did not fully address the limitations of the self-regulatory system identified in its report. Also, some of the Panel's recommendations were either not accepted or are still under study. Additional experience is needed to evaluate the effectiveness of actions taken or planned. However, the system is fragmented, uncoordinated, and has a disciplinary function that is widely perceived to be ineffective. The self-regulatory system is unable to protect the confidentiality of investigative information about alleged audit failures or other disciplinary matters concerning members of the profession. The lack of such protective powers hinders the timing of investigations and affects the public's perception of the self-regulatory system's effectiveness. The Panel recognized the need for legislation to address this issue, but given the uncertainty of obtaining it, the Panel recommended other actions to protect the public interest when public accounting firms or their members are named in litigation alleging an audit failure.
Download or read book New Audit Methodologies and the Report of the Panel on Audit Effectiveness written by Ilka Arraut and published by . This book was released on 2003 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit Effectiveness written by Kamil Omoteso and published by Routledge. This book was released on 2016-04-08 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Audit Effectiveness, Dr Kamil Omoteso examines how information technology is changing the landscape for the audit profession as IT tools and techniques continue to be developed for auditors in the pursuit of quality, efficiency and effectiveness. In addition to shedding light on practical subjects such as audit automation, continuous online auditing and computer auditing, this book introduces some theory that helps explain the motivation for the use of new tools and techniques, and assists understanding of their impact on the quality of audit judgment. The book proposes a three-layered model - an integration of contingency, socio-technical systems and structuration theories - for a comprehensive understanding of IT’s impact on audit. The model advocates that the use of IT in audits is a function of certain contingent factors that determine an optimal mix of human skills and technological capabilities, which would lead to changes in the nature of auditors’ roles and outputs and audit organisations’ structures. Dr Omoteso puts forward an audit automation maturity model that can help audit firms/departments to understand their current level of IT integration and how to systematically enhance their capabilities with a view to meeting modern IT challenges - taking them from the position of mere ’followers of technology’ to that of effective ’leaders of technology’. Audit Effectiveness is for anyone practising in auditing or accounting automation, as well as for those with an academic or research interest in the challenges posed by technological advances for auditors in particular, and for managers in general.
Download or read book Audit Committee Effectiveness what Works Best written by Richard Steinberg and published by . This book was released on 2000 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book U S Master Auditing Guide Third Edition written by D. Larry Crumbley and published by CCH. This book was released on 2004-08 with total page 980 pages. Available in PDF, EPUB and Kindle. Book excerpt: The field of taxation of employee and executive compensation is complex, dynamic and ever-changing. CCH's U.S. Master Compensation Tax Guide unravels the complexity and explains in clear and concise language this critical area, providing practical and comprehensive guidance. The Guide covers the complicated compensation tax topic in a comprehensive yet practical, straightforward fashion that readers value and appreciate.
Download or read book Auditing Trust and Governance written by Reiner Quick and published by Routledge. This book was released on 2007-10-31 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: The reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold, and Worldcom. In response, regulators and practitioners world-wide have put forward a series of initiatives to re
Download or read book The Accounting Profession written by United States. General Accounting Office and published by . This book was released on 2002 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Enron Collapse Impact on investors and financial markets written by United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises and published by . This book was released on 2001 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Watchdogs Didn t Bark written by United States. Congress. Senate. Committee on Governmental Affairs and published by . This book was released on 2002 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Enron Collapse written by United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises and published by . This book was released on 2001 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:
