Download or read book Concept Audits written by Nicholas Rescher and published by Lexington Books. This book was released on 2016-08-08 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: Concept auditing is based on an innovative premise for philosophers: when they address an everyday life conception on the order of knowledge, truth, justice, fairness, beauty, or the like and purport to be dealing with what it involves, then they must honor the existing meanings of these terms. And insofar as the prevailing meaning is being contravened, they must explain how and justify why this is being done. They must, in sum, explain how their treatment of a topic relates to our established pre-systematic understanding of the issues involved and relate their deliberations to the prevailing conception of the matter they are proposing to discuss. The aim of a concept audit is to consider to what extent a given philosophical discussion honors this communicative obligation. Concept Audits sets out not only to explain and defend this procedure, but also to consider a host of applications and exemplifications of these ideas. Nicholas Rescher shows how this method of conceptual auditing can function to elucidate and evaluate philosophical theses and doctrine across a wide spectrum of issues, ranging from logic to ethics and metaphysics. Accordingly, he explains and illustrates an instructive innovation in philosophical method. This new study of philosophical methodology presents its method in a clear and convincing way and shows the method at work with respect to a wide spectrum of important philosophical issues.
Download or read book Concept Audits written by Nicholas Rescher and published by . This book was released on 2018-07-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Concept Audits explores the obligation of philosophers to honor the existing meanings of terms and concepts such as knowledge, truth, justice, and fairness. This book explains how philosophers' treatments of topics relate to our presystematic understanding and how their deliberations should relate to the prevailing conception of the matters.
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 Auditing written by Larry E. Rittenberg and published by South Western Educational Publishing. This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fourth edition of this text extends the coverage of the new approaches to the audit function from a systems and assurance services perspective. Business risk analysis and the evaluation of audit evidence is integrated throughout. This edition emphasizes professional services, analytical techniques, less audit sampling, and enhanced computer auditing approaches. The fourth edition also integrates IDEA professional audit software into the text and end-of-chapter problems.
Download or read book Auditing Beyond Compliance written by Janet Bautista-Smith and published by Quality Press. This book was released on 2012-01-01 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces a portable audit model to facilitate a simple, flexible, and effective audit of single or multiple quality system standards and achieve both compliance and initiation of improvement initiatives. This model allows easy connection and interchangeability of the multiple standards even under rapid system changes typical of modern day operations. This will allow you to focus on compliance verification and improvement at a high level of consistency with minimum process disruption and cost. Emphasis is not only on compliance but also on improvement partnership with operations through the use of strategy models. These strategy models help accentuate the internal audit role as a dynamic element and catalyst for improvement. Real life-based challenges are used in case studies to demonstrate the application of typical internal audit methodologies combined with an implementation engine such as Lean auditing strategies. This will clarify theories that are commonly viewed as abstract by the novice and misunderstood by experienced professionals. This is the breakthrough from a dormant internal audit program into a proactive tool for added-value improvement. Lean methodology is integrated through simple models ans the focus is using logical sense to understand and apply the concept.
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 Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Download or read book Improving Healthcare Quality in Europe Characteristics Effectiveness and Implementation of Different Strategies written by OECD and published by OECD Publishing. This book was released on 2019-10-17 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Download or read book Auditor Essentials written by Hernan Murdock and published by CRC Press. This book was released on 2018-09-21 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: Internal auditors must know many concepts, techniques, control frameworks, and remain knowledgeable despite the many changes occurring in the marketplace and their profession. This easy to use reference makes this process easier and ensures auditors can obtain needed information quickly and accurately. This book consists of 100 topics, concepts, tips, tools and techniques that relate to how internal auditors interact with internal constitutencies and addresses a variety of technical and non-technical subjects. Non-auditors have an easy-to-use guide that increases their understanding of what internal auditors do and how, making it easier for them to partner with them more effectively.
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 Auditing written by Raymond N. Johnson and published by Wiley Global Education. This book was released on 2019-05-20 with total page 736 pages. Available in PDF, EPUB and Kindle. Book excerpt: The explosion of data analytics in the auditing profession demands a different kind of auditor. Auditing: A Practical Approach with Data Analytics prepares students for the rapidly changing demands of the auditing profession by meeting the data-driven requirements of today’s workforce. Because no two audits are alike, this course uses a practical, case-based approach to help students develop professional judgement, think critically about the auditing process, and develop the decision-making skills necessary to perform a real-world audit. To further prepare students for the profession, this course integrates seamless exam review for successful completion of the CPA Exam.
Download or read book Auditing written by Johnny R. Johnson and published by D-Amp Publications. This book was released on 1983 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Quality Auditing written by J. Mills and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are as many views on audits and auditing auditing as there are people who have ever thought about the subject and the process. Any author writing about it is faced with some common problems, such as how to make a description of a technical process anything less than dry to read. How to deal with the general belief that anyone can conduct an audit without any specific training or experience. Auditing is often viewed as a waste of time, money and resources with little, if any, real value to an organization. It is seen as something of a judgemental process. People see themselves as being under scrutiny and examination and as very few of us enjoy such a process, audits are not generally welcomed at first. I cannot claim to have found solutions to these problems or to have come up with an easy five-minute way of understand ing the detailed points that make up this whole subject. As with any form of technical textbook, this work must not be viewed as a volume to be read in one sitting from cover to cover but used to dip into as and when required. Thankfully the practice of auditing, in real life has compensa tions for those involved. Those being audited, the auditees, if sensible, will be able to learn from what is hoped will be an objective and skilled overview of the areas and subjects being audited.
Download or read book Harnessing the Power of Continuous Auditing written by Robert L. Mainardi and published by John Wiley & Sons. This book was released on 2011-01-19 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written to help auditors jump start their organization's near real-time financial data monitoring and sharing capabilities, Harnessing the Power of Continuous Auditing provides step-by-step instruction on how to build, market, implement, and manage a successful continuous auditing program. Taking concept to reality, author and internal audit expert Robert L. Mainardi presents auditors, company executives, business unit managers, practitioners, and consultants with a complete road map to continuous auditing, from start to finish. Beginning with a thorough definition of the subject, Mainardi debunks the various myths surrounding the process?including the most common misperception that the internal audit department must have the corresponding automated technology to support it?and includes numerous documented proven techniques and instructions for more effective SOX work. A vital tool to enhance the auditor's skills and abilities, Harnessing the Power of Continuous Auditing's exhaustive coverage includes: The definition of continuous auditing Where to begin Methodology development Preparing for continuous auditing Root cause analysis Action plans Problem-solving tools Lessons learned Selling continuous auditing Conditions and challenges This all-in-one handbook of practical execution provides much-needed, accessible guidance on everything business professionals need to know to conduct and implement a successful continuous audit in their organizations.
Download or read book The auditor written by Nellie Gertsson and published by Linköping University Electronic Press. This book was released on 2021-02-24 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: The overall purpose of this licentiate dissertation is to advance our understanding of the auditor by creating a concept of the auditor through focusing on auditors' own perceptions and understandings of their work in relation to boundary-setting forces. The audit profession, the audit firm, the client, society, regulations, and the market are all boundary-setting forces that influence the work of auditors and how auditors perceive and understand their work. The concept of the auditor consists of who the auditor is and what the auditor does; this concept is shaped interactively by the boundary-setting forces, that exist in the auditors’ environment and by the auditors themselves, through the view auditors have of themselves and their environment. The boundary-setting forces have in recent decades undergone significant and rapid changes; for example, increased commercialization as well as significant regulatory changes, which are expected to have influenced the concept of the auditor. The concept of the auditor therefor needs to be explored to understand who today’s auditor is and what today's auditor does. This licentiate dissertation consists of three appended papers and a comprehensive summary. The appended papers constitute the basis for discussing who the auditor is and what the auditor does, thereby contributing to the concept of the auditor. This dissertation uses boundaries in exploring the concept of the auditor, since it is when the auditor encounters the boundaries of being an auditor that the auditor’s conception of an auditor becomes clear. This dissertation has a mixed-methods design based on survey and interview data. The results of this dissertation show that there are several characteristics that define who the auditor is. The auditor: is highly driven by professional valuesis less driven by business valuesis genuinely interested in auditor workis resistant to stress, heavy workload, and work–life balance issuesis admiring the audit profession and perceiving it as highly professionalis perceiving professional values in adding value to the client, i.e., in the business activitiesis enjoying adding value to the clientis more motivated by contributing to the client than to societyhas high social skills and broad knowledge The results of this dissertation also show that the work of the auditor in the "grey area" between auditing and consulting comprises several activities. The auditor: adds value to the client by being available and engaged, by providing mental support and family mediation, by informing and discussing, by giving tips, advice, and suggestions, by explaining, answering questions, raising questions, and questioning, and by customizing, operating, developing, and contributing expertise to the clientconducts a wide range of services, also related to the private and personal matters of the clienthas counselling, pedagogical, coaching and/or developmental roles Det övergripande syftet med denna licentiatavhandling är att främja vår förståelse för revisorn genom att skapa ett begrepp för revisorn baserat på revisorers egna uppfattningar och förståelser av deras arbete i förhållande till gränssättande krafter. Revisorsprofessionen, revisionsbyrån, klienten, samhället, regleringar och marknaden är alla gränssättande krafter som påverkar revisorers arbete och hur revisorer uppfattar och förstår sitt arbete. Revisorsbegreppet består av vem revisorn är och vad revisorn gör, och formas interaktivt av de gränssättande krafter som finns i revisorernas omgivning och av revisorer själva genom deras syn på sig själva och sin omgivning. De gränssättande krafterna har under de senaste decennierna genomgått betydande och snabba förändringar, med till exempel ökad kommersialisering samt betydande regleringsändringar, vilket förväntas ha påverkat revisorsbegreppet. Således måste begreppet för revisorn utforskas för att förstå vem dagens revisor är och vad dagens revisor gör. Denna licentiatavhandling består av tre artiklar och en kappa. De bifogade artiklarna utgör grunden för diskussionen om vem revisorn är och vad revisorn gör, och bidrar därmed till begreppet för revisorn. Denna avhandling använder gränser för att utforska revisorsbegreppet, eftersom det är när revisorn möter gränsen för att vara revisor, som revisorns uppfattning om en revisor blir tydlig. En design med blandad metod används och det empiriska materialet består av enkät- och intervjudata. Resultaten av denna avhandling visar att det finns flera faktorer som definierar vem revisorn är. Revisorn: är starkt driven av professionella värdenär mindre driven av affärsvärdenär genuint intresserad av arbetet som revisorär motståndskraftig mot stress, arbetsbelastning och obalans mellan arbete och privatlivbeundrar professionen och uppfattar revisionsyrket som mycket professionelltser professionella värden i att skapa mervärde till klientertycker om att skapa mervärde till klientenär mer motiverad av att bidra till klienten än samhällethar höga sociala färdigheter och bred kunskap Resultaten av denna avhandling visar också att revisorns arbete i den gråa zonen mellan revision och konsultation omfattar flera aktiviteter. Revisorn: tillför mervärde för klienten genom att vara tillgänglig, engagerad, ett mentalt stöd och en familjemedlare och genom att informera, diskutera, ge tips, råd och förslag, förklara, svara på frågor, ställa frågor och ifrågasätta, klientanpassa, agera, utveckla, och bidra med expertis till kunden.bedriver ett brett utbud av tjänster, även relaterade till klientens privata och personliga frågor.kan ha en terapeutisk, pedagogisk, coachande och/eller utvecklande roll
Download or read book Auditing Concepts for Changing Environment written by Larry E. Rittenberg and published by South-Western Pub. This book was released on 2003-05 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fourth edition of this text extends the coverage of the new approaches to the audit function from a systems and assurance services perspective. Business risk analysis and the evaluation of audit evidence is integrated throughout. This edition emphasizes professional services, analytical techniques, less audit sampling, and enhanced computer auditing approaches. The fourth edition also integrates IDEA professional audit software into the text and end-of-chapter problems.
Download or read book Internal Control written by Olof Arwinge and published by Springer Science & Business Media. This book was released on 2012-11-07 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to financial reporting quality but wider approaches to internal control have expanded those boundaries much further. Stakeholders are increasingly concerned with the effectiveness of internal controls, and disclosure requirements are making firms to go public with regard to their internal control systems. From a design perspective, current research suggests that internal control designs are contingent upon variables such as company strategies, risk appetite, regulatory characteristics, and organizational size. Also there is much to learn about internal control quality, and the way internal control quality is associated with overall corporate governance quality. This book fills that gap.
