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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.

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.

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