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Author : Institute of Internal Auditors
Release : 1975
Genre :
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis An Evaluation of Selected Current International Auditing Terms by : Institute of Internal Auditors
Download or read book An Evaluation of Selected Current International Auditing Terms written by Institute of Internal Auditors. This book was released on 1975. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States Government Accountability Office
Release : 2019-03-24
Genre : Reference
Kind : eBook
Book Rating : 395/5 ( reviews)
Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office
Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office. This book was released on 2019-03-24. 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.
Author : James Emanuel Smith
Release : 1975
Genre : Business & Economics
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis An Evaluation of Selected Current Internal Auditing Terms by : James Emanuel Smith
Download or read book An Evaluation of Selected Current Internal Auditing Terms written by James Emanuel Smith. This book was released on 1975. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Government Accounting Office
Release : 2012
Genre : Business & Economics
Kind : eBook
Book Rating : 030/5 ( reviews)
Book Synopsis Government Auditing Standards by : Government Accounting Office
Download or read book Government Auditing Standards written by Government Accounting Office. This book was released on 2012. 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.
Author : Steven Collings
Release : 2011-06-01
Genre : Business & Economics
Kind : eBook
Book Rating : 783/5 ( reviews)
Book Synopsis Interpretation and Application of International Standards on Auditing by : Steven Collings
Download or read book Interpretation and Application of International Standards on Auditing written by Steven Collings. This book was released on 2011-06-01. Available in PDF, EPUB and Kindle. Book excerpt: Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis. International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so. Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.
