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Ethics and Auditing

Authors: ---
ISBN: 9781920942267 Year: Pages: 354 DOI: 10.26530/OAPEN_459097 Language: English
Publisher: ANU Press
Subject: Sociology
Added to DOAB on : 2014-01-27 08:27:15
License: ANU Press

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Auditing; Moral; Ethics

Keywords

moral --- auditing --- ethics

The Future of Audit

Authors: --- --- ---
ISBN: 9781921666513 Year: Pages: 700 DOI: 10.26530/OAPEN_459250 Language: English
Publisher: ANU Press
Subject: Business and Management
Added to DOAB on : 2012-06-14 11:46:24
License: ANU Press

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At a time when increased independence requirements for auditors, legal backing for auditing standards, and increased audit documentation requirements have occurred, this book examines key issues in the market for audit services in Australia. It investigates issues including: the understandability of audit and the state of the audit expectations gap; auditors’ business acumen and industry expertise; the auditors’ use of materiality; whether or not the increasingly prescriptive nature of auditing is creating a distraction from the ‘real’ audit task and stifling auditors’ judgement; whether or not CLERP 9 reforms involving audit partner rotation and restrictions on non-audit service provision are efficient and effective and reactions to the increasing scrutiny of auditors and audit firms by regulators. With its thorough coverage of contemporary issues, this book intersperses the authors’ summaries, interpretations and recommendations with the perceptions, expressed in their own words in order to faithfully convey their candid assessments, of users of audit reports, purchasers and suppliers of the audit product, auditing standard setters and regulators of the audit market.

Accounts and Accountability in Late Medieval Europe

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Book Series: UTRECHT STUDIES IN MEDIEVAL LITERACY ISBN: 9782503588544 Year: Pages: 318 DOI: 10.1484/M.USML-EB.5.119569 Language: English
Publisher: Brepols Grant: H2020 European Research Council - 638436
Subject: History
Added to DOAB on : 2020-06-23 23:59:03
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This volume stems from a conference organised in November 2018 at the University of Bucharest in the frame of the European Research Council project CASTELLANY ACCOUNTS, “Record-keeping, fiscal reform, and the rise of institutional accountability in late-medieval Savoy: A source-oriented approach”. Both the conference and the volume have received funding from the European Research Council (ERC) under the European Union’s Horizon 2020 research and innovation programme (grant agreement No. 638436). The volume traces the momentous transformation of institutions and administration under the impact of accounting records and procedures, c. 1250-1500. The focus on the materiality and organising logic of a range of accounts is complemented by close attention to the socio-political contexts in which they functioned and the agency of central and local officials.

Keywords

middle ages --- Europe --- auditing --- accounts

Contrôler les finances sous l’Ancien Régime : Regards d’aujourd’hui sur les Chambres des comptes

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ISBN: 9782111293717 DOI: 10.4000/books.igpde.110 Language: French
Publisher: Institut de la gestion publique et du développement économique
Subject: Political Science
Added to DOAB on : 2020-09-09 12:19:30
License: OpenEdition Licence for Books

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Colloque des 28, 29 et 30 novembre 2007 Grâce au regain d’intérêt pour l’histoire institutionnelle et au renouvellement des questionnements sur l’État royal sous l’Ancien Régime, les Chambres des comptes sont enfin sorties de l’ombre. Les actes du colloque tenu à Paris du 28 au 30 novembre 2007, à l’occasion du bicentenaire de la Cour des comptes et du 25e anniversaire des Chambres régionales, présentent la géographie des Chambres des comptes, qu’elles soient royales ou princières, décrivent leurs attributions en matière de contrôle des comptables et de surveillance du domaine royal et se penchent sur des aspects moins connus comme l’administration de la régale temporelle. Cet ouvrage apporte des éclairages sur le personnel des Chambres des comptes, la hiérarchie marquée par un clivage majeur entre les présidents et les maîtres — qui ont seuls la qualité de juge — et les auditeurs et correcteurs, le recrutement social et les dynasties qui y ont vu le jour et donné corps à l’institution. Il replace enfin les Chambres des comptes dans le champ institutionnel en reconstituant les relations — faites de conflits mais aussi d’alliances, parfois surprenantes — qu’elles ont nouées avec d’autres corps comme les États provinciaux ou les Parlements. Supprimées en 1791, les Chambres sont réapparues à l’époque contemporaine : obéissant à d’autres principes, elles n’ont qu’un lointain rapport avec leurs devancières comme le révèle la table ronde qui a réuni à l’issue du colloque plusieurs de leurs magistrats et dont les principaux éléments sont rapportés en fin de volume.

Näkökulmia tilintarkastukseen ja arviointiin

Authors: --- --- --- --- et al.
ISBN: 9789520304386 Year: Pages: 267 DOI: 10.26530/OAPEN_629586 Language: Finnish
Publisher: Tampere University Press
Subject: Economics
Added to DOAB on : 2017-05-24 11:01:33
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This book Näkökulmia tilintarkastukseen ja arviointiin provides original scientific research about various current auditing and evaluation topics. Over the past decade, the field of auditing has seen substantial changes. The topic areas covered in the first chapters reflect established auditing topics such as the role and responsibility of auditors, transfer pricing, the quality of auditing and issues with audit reports. Other chapters address emerging concerns in performance evaluation and auditing. This book will be of value to practitioners, students and academics interested in contemporary aspects of auditing and evaluation.

La valutazione del capitale intellettuale

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Book Series: Sistemi Informativi, Management e Controllo - Open Access ISBN: 9788891749031 Year: Language: Italian
Publisher: FrancoAngeli
Subject: Economics
Added to DOAB on : 2018-02-16 11:01:46
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Intellectual capital is gaining in importance over the years, evolving from a "needed to win" resource, necessary to control the market, into a "needed to play" resource, namely an essential element for the survival of the firm. This evolution has led to innovations in accounting concepts, methods and tools. This work offers a critical analysis of the main methods and tools for the evaluation of the intellectual capital, of the potentials and limits of the various evaluation models proposed by the doctrine and the practice. A business case study completes the book.

Talous, sääntely, ohjaus

Authors: --- --- --- --- et al.
ISBN: 9789523590045 Year: Pages: 309 Language: Finnish
Publisher: Tampere University Press
Subject: Economics
Added to DOAB on : 2019-11-10 11:21:08
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This edited book ("Finance, Regulation, Steering – Current Topics of Audit and Control") provides original research about various current auditing and evaluation topics. Over the past decade, the field of auditing has experienced substantial changes. The articles cover, for instance, such topics as audit quality and price of auditing, performance of internal auditing, XBRL and the debt costs, risk management in local governments and ownership steering of government-owned-enterprises. This book will be of value to practitioners, students and academics interested in contemporary aspects of external and internal auditing, evaluation and oversight of service providers and evaluation.

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