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 Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Download or read book Practical Auditing written by Dr. S. V. Shinde and published by Lulu.com. This book was released on with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Audit Guide written by American Institute of Certified Public Accountants and published by John Wiley & Sons. This book was released on 2016-10-31 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This AICPA Audit Guide ... is an update of the 2012 AICPA Audit Guide by the same name ..."--P. iii.

Download or read book Auditing written by W. Robert Knechel and published by Taylor & Francis. This book was released on 2016-10-04 with total page 721 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality. The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit. Supplemented by extra on-line resources, students using this established text will be well-equipped to be effective auditors and to understand the role of auditing in the business world.

Download or read book Proceedings of the International Conference Theory and Applications in the Knowledge Economy TAKE 2017 written by Blazenka Knezevic and published by Eduardo Tomé. This book was released on 2017-07-08 with total page 739 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreword A famous Portuguese Poet once said around one hundred years ago; “before I was born all the words that should save the Humanity had already been written.., the only thing that was missing was to save Humanity.” Fast forward to the 21st century services led and knowledge based economy, and we have myriads of theoretical study about the decisive assets – namely intangibles. Those analysis are made in several perspectives, namely Human Resources, Knowledge Management, Intellectual Capital, and also many sectorial perspectiveslike Trade, Economics, Logistics, Social Policy etc. However, today the question about the applicability of all these studies remains unsolved. So, it like, many of the words that will save the Knowledge Economy have already been written, all we need is to save the Knowledge Economy…Or is it not? The idea behind TAKE Conference was to provide a multidisciplinary forum in which those multiple perspectives will come together. We believe it is a fruitful operation and we intend to continue the exercise in the future. The problem of the relation between theory and practice in the knowledge economy is getting more important and not lessimportant with the development of the BRICS and other nations. TAKE main question will be one of the problems of the 21st century. Following the promising start of TAKE 2016 in Aveiro, Portugal, TAKE 2017 was organized by the Faculty of Economics of Zagreb University, around Prof. Blazenka Knezevic. I would like to thank her and her team for the massive effort in putting TAKE 2017 together. It will be a very nice and memorable conference. I would like also to thank the 5 keynotes, the special sessions and workshop organizes, the authors of the 60 papers and 5 posters, the stream leaders, the reviewers and the sponsors for the efforts. And to the 90 participants from 20 countries: Austria, Bosnia‐Herzegovina, Canada, Croatia, Germany, Hong Kong, Hungary, Netherlands, Mexico, Portugal, Poland, Romania, Russia, South Africa, Serbia, Slovakia, Spain, Thailand, United Kingdom, United States. A special word to Prof. Gaby Neumann from Wildau who organized the Proceedings. Let us make TAKE 2017 a great occasion and help save the knowledge economy a bit. Eduardo Tomé, Conference Chair Zagreb, July 2017

Download or read book Audit and Accounting Guide Life and Health Insurance Entities 2018 written by AICPA and published by John Wiley & Sons. This book was released on 2018-10-26 with total page 701 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book helps simplify the complexities of insurance entity regulatory compliance. Whether performing audit engagements or management at an insurance entity, the 2018 edition of this guide is a must-have resource to keep abreast of recent regulatory changes related to the life and health insurance industry, its products and regulatory issues, and the related transaction cycles that an insurance entity is involved with. New to the 2018 edition: This edition covers recent regulatory updates related to the Affordable Care Act and provides guidance for new standards that impact life and health insurance, including revenue recognition, financial instruments, leases, and more.

Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2018-10-31 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: First update in 4 years! As fluctuating oil prices, off-shore drilling, and other energy-related issues impact the way your clients conduct business, it i essential to have a keen understanding of the domestic and international topics and trends facing the oil and gas industry today. This 2018 edition includes over 200 pages of invaluable guidance to help accountants improve their industry knowledge, fine-tune their strategies, and provide high-quality services to their clients. This publication provides important technical guidance, summarizes new standards and practices, and delivers "how-to" advice for handling audit and accounting issues that will be critical to your success. Key Features of this title are: An updated illustrative representation letter that contains industry-specific representations. Discussion and interpretive guidance associated with FASB ASC 606, Revenue from Contracts with Customers

Download or read book Audit and Accounting Guide Depository and Lending Institutions written by AICPA and published by John Wiley & Sons. This book was released on 2019-11-20 with total page 886 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Topics covered include: Transfers and servicing; Troubled debt restructurings; Financing receivables and the allowance for loan losses; and, Fair value accounting This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Topics covered include: Transfers and servicing; Troubled debt restructurings; Financing receivables and the allowance for loan losses; and, Fair value accounting This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.

Download or read book Audit and Accounting Guide Property and Liability Insurance Entities 2018 written by AICPA and published by John Wiley & Sons. This book was released on 2019-01-14 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get authoritative accounting and auditing guidance. Educate staff on the property and liability insurance industry, its products and regulatory issues, and the related transaction cycles an insurance entity is involved with. This guide contains updates on current GAAP and statutory accounting and audit guidance, as well as relevant guidance contained in standards issued through September 1, 2018 which have a major impact on insurance entities, including: FASB ASU No. 2016-01 and AICPA Q&A Section 7100.15: Insurance Companies and the Definition of Public Business Entity Revenue Recognition Implementation Issue: Considerations for Applying the Scope Exception in FASB ASC 606-10-15-2 and 606-10-15-4 to Contracts Within the Scope of FASB ASC 944

Download or read book Organizational Auditing and Assurance in the Digital Age written by Marques, Rui Pedro and published by IGI Global. This book was released on 2019-02-15 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.

Download or read book Audit and Accounting Guide Investment Companies written by AICPA and published by John Wiley & Sons. This book was released on 2018-09-26 with total page 685 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This 2018 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. This guide is the industry standard resource, supporting practitioners in a constantly changing industry landscape packed with continuous regulatory developments. Updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting. Appendices discussing the new standards for financial instruments, leases and revenue recognition. Appendices discussing common or collective trusts and business development companies.

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 Audit and Accounting Guide Construction Contractors 2018 written by AICPA and published by John Wiley & Sons. This book was released on 2018-09-13 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considered the construction contractors industry standard resource, this 2018 edition is packed with information on new requirements and relevant changes to the FASB Accounting Standards Codification, including a high-level look at FASB ASU Nos. 2014-09, Revenue from Contracts with Customers and 2016-02, Leases. Further, as an Appendix to Chapter 2, Contract Accounting, the guide contains the views of the AICPA's Revenue Recognition Task Force and Financial Reporting Executive Committee on the implementation of FASB ASU No. 2014-09. Whether you are in public accounting, performing assurance services, or operate in the industry, this resource has the information you need to perform at your best. Highlighting practical tips and industry specific guidance, this guide provides value from simple accounting to joint venture creation and takes a deep dive into industry specific auditing procedures. With two complete sets of financial statements and disclosures, it provides an industry accepted blueprint from where to start, or a reference for auditing the final product.

Download or read book Audit and Accounting Guide Gaming 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-11-21 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most of the accounting and financial reporting practices of entities undertaking gaming or gaming-related activities (collectively referred to as “gaming entities”) are essentially the same as those of other industries. However, some activities of gaming entities are unique. Updated for recent auditing standards, including SAS No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern, this guide explains the numerous activities specific to gaming entities and provides information regarding accounting and auditing for many types of gaming industry issues. Also included are illustrative independent auditor’s reports and financial statements of both a non-governmental gaming entity and a governmental gaming entity.

Download or read book The Routledge Handbook of Accounting Information Systems written by Erik Strauss and published by Taylor & Francis. This book was released on 2022-11-25 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Handbook of Accounting Information Systems is a prestige reference work offering a comprehensive overview of the state of current knowledge and emerging scholarship in the discipline of AIS. The pace of technological-driven change is rapid, and this revised edition provides a deeper focus on the technical underpinnings and organisational consequences of accounting information systems. It has been updated to capture the changes in technology since the previous edition. It now includes chapters and scholarly thought on artificial intelligence, predictive analytics and data visualisation, among others. Contributions from an international cast of authors provide a balanced overview of established and developing themes, identifying issues and discussing relevant debates. The chapters are analytical and engaging. Many chapters include cases or examples, and some provide additional resources for readers. The chapters also provide a reflection on where the research agenda is likely to advance in the future. This is a complete and indispensable guide for students and researchers in accounting and accounting information systems, academics and students seeking convenient access to an unfamiliar area, as well as established researchers seeking a single repository on the current debates and literature in the field.

Download or read book Audit and Accounting Guide Health Care Entities 2018 written by AICPA and published by John Wiley & Sons. This book was released on 2018-11-28 with total page 723 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considered the industry's standard resource, this guide helps accountants and financial managers understand the complexities of the specialized accounting and regulatory requirements of the health care industry. Updated for 2018, this edition has been prepared and reviewed by industry experts and provides hands-on, practical guidance for those who work in and with health care entities. A critical resource for auditors, this edition includes new accounting standards and relevant GASB and FASB updates (including those related to private companies). Updates include: FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) FASB ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities SAS No. 133, Auditor Involvement With Exempt Offering Documents GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting) GASB No. 83, Certain Asset Retirement Obligations