Guide to Using International Standards on Auditing in the Audits of Small- an…

This Guide was commissioned by the IFAC Small and Medium Practices (SMP) Committee to assist practitioners on the audit of small- and medium-sized entities (SMEs) and to promote consistent application of the International Standards on Auditing (ISAs). The Guide, while developed by the Canadian Institute of Chartered Accountants (the CICA), is the full responsibility of the IFAC SMP Committe…

Responding to Non-Compliance with Laws and Regulations

Edisi

Juli 2016

ISBN/ISSN

-

Deskripsi Fisik

30 hlm

Judul Seri

-

No. Panggil

EB 657 INT r

Handbook of International Quality Control, Auditing, Review, Other Assurance,…

This handbook contains references to International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). Unless otherwise indicated, references to IASs and IFRSs are to the IASs and IFRSs in effect at the date of preparing a pronouncement. Accordingly, readers are cautioned that, where a revised IAS or IFRS has been issued subsequently, reference should be mad…

Principles Of Auditing : An Introduction to International Standards on Auditi…

This book covers the standards set by the IAASB: International Standards on Auditing (ISAs), International Standards on Assurance Engagements (ISAEs), International Standards on Quality Control (ISQCs), and International Standards on Related Services (ISRSs), together with International Auditing Practice Statements (IAPSs). Also discussed are the Sarbanes-Oxley Act, the Public Company Accou…

Fraud Risk Assessment : Building a Fraud Audit Program

The theory addresses the perpetrator ’ s role in committing the fraudu- lent act. The auditor is not required to think like a perpetrator of fraud, a useless act, but to be as creative and intuitive in their response to fraud, as the perpetrator is in their pursuit of carrying out a fraudulent act. The dif- ference between right and wrong is simple; however, people complicate the differe…

Quality Auditing

Edisi

1st Ed.

ISBN/ISSN

978-94-011-0697-9

Deskripsi Fisik

xv, 313 hlm

Judul Seri

-

No. Panggil

EB 657.458 DAV q

Fraud Auditing and Forensic Accounting - 4th ed.

Edisi

Edisi 4

ISBN/ISSN

978-0-470-87791-3

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

EB 364.16 03 TOM f

Internal audit reports post Sarbanes-Oxley : a guide to process-driven reporting

Edisi

-

ISBN/ISSN

978-0-470-05084-2

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

EB 657.4580973 SUS i

Auditing: A Risk-Based Approach to Conducting a Quality Audit (Ninth Edition)

The auditing environment continues to change in dramatic ways, and university graduates entering the profession must be prepared for a high standard of responsibility. Here are only three examples of these changes: ● ● ● The American Institute of Certified Public Accountants (AICPA) and the International Auditing and Assurance Standards Board (IAASB) have issued clarifications tha…

Audit Quality : Association between published reporting errors and audit firm…

We are delighted to present Jonas Tritschler's dissertation on Audit Quality. Auditing remains a very active research area in financial economics and account- ing. Much of the research focuses on audit quality, materiality, error rates, audit partner tenure, and auditor experience. Although there has been a convergence of thought among regulators and enforcement agencies on characteristics …