Auditing as Independent Authentication
Auditing as Independent Authentication

Author: Peter W. Wolnizer

Publisher: Sydney University Press

Published: 2006

Total Pages: 280

ISBN-13: 1920898344

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During the 1960s and 1970s a remarkable series of books was produced by academic staff in the field of accounting at the University of Sydney. It was a period when academic research was largely analytical rather than empirically-based. For the most part, the interests of academics at Sydney were largely directed at questioning the status quo - either in the way accounting or auditing was practiced, or in the conventional wisdom expressed in textbooks of the time. The Sydney Accounting Classics series reflects the diversity of interests of the 'Sydney school' at that time. It also recognises the tremendous impact of the foundation professor of accounting, R.J. Chambers. This reprint series ensures that the ideas developed during this period remain available to new generations of scholars and researchers. The Sydney Accounting Classics series is an initiative of the Accounting Foundation, in association with Sydney University Press. Auditing as Independent Authentication: From the cover of the 1987 edition: 'This is a penetrating exposition of the role of auditing in controlling quality of the financial information on which any interested person may assess the performance and prospects of firms'.

Current Issues in Auditing
Current Issues in Auditing

Author: Michael Sherer

Publisher: SAGE

Published: 1997-05-28

Total Pages: 351

ISBN-13: 1446264106

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The Third Edition of this successful text includes extensive changes, based on feedback from students and lecturers. There is a discussion of auditing and the law beyond the issue of third-party liability; and more coverage of recent developments in audit methodologies and techniques. New chapters include a survey of developments in audit automation, a discussion of the nature and development of the audit market, both in the United Kingdom and the European Union, and an assessment of the impact on auditing of the Cadbury Report on corporate governance, with particular attention to the role of audit committees. Each chapter includes questions for discussion.

The Auditor's Companion
The Auditor's Companion

Author: David J. O'Regan

Publisher: Georgetown University Press

Published: 2024-06-03

Total Pages: 248

ISBN-13: 1647124212

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The only comprehensive and up-to-date dictionary covering the concepts and language of auditing The Auditor's Companion combines succinct definitions of core auditing terminology with more than one hundred expansive discussions of concepts important to auditing, such as the audit society, authority, judgment, logic in auditing, the postulates of auditing, and skepticism. This collection of mini-essays includes theoretical explanations and insights, sketches of arguments, historical developments, and guidance for further reading. Transcending the framework of a dictionary, The Auditor’s Companion is a reference book in which succinct definitions and conceptual explorations combine into a coherent whole to satisfy the needs of both novice and experienced auditors. The terminology of auditing covers both the evolving, socially constructed aspects of auditing's purposes, as well as auditing's methodological basis in the abstract, enduring techniques of traditional logic. The book's coverage of terminology therefore embraces auditing’s constantly developing socioeconomic roles in addition to its perennial methodologies of reasoning. The Auditor’s Companion is the only reference tool that addresses the underlying characteristics shared by all categories of auditing.

Mark to Market Accounting
Mark to Market Accounting

Author: Walter P. Schuetze

Publisher: Routledge

Published: 2004-06-02

Total Pages: 349

ISBN-13: 1134423829

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The collected writings of Walter P. Scheutze here probe the most fundamental problems of corporate financial reporting, argue the case for accounting reform and propose well-informed solutions to these problems.

The Audit Society
The Audit Society

Author: Michael Power

Publisher: OUP Oxford

Published: 1999-08-19

Total Pages: 208

ISBN-13: 019103746X

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Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value for money audits, environmental audits, quality audits, teaching audits, and many others. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? The Audit Society argues that the rise of auditing has its roots in political demands for accountability and control. At the heart of a new administrative style internal control systems have begun to play an important public role and individual and organizational performance has been increasingly formalized and made auditable. Michael Power argues that the new demands and expectations of audits live uneasily with their operational capabilities. Not only is the manner in which they produce assurance and accountability open to question but also, by imposing their own values, audits often have unintended and dysfunctional consequences for the audited organization.

Audit and Accountancy Pitfalls
Audit and Accountancy Pitfalls

Author: Emile Woolf

Publisher: John Wiley & Sons

Published: 2011-01-06

Total Pages: 399

ISBN-13: 0470971509

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Avoiding Audit Pitfalls offers real case studies covering a comprehensive range of challenges and mistakes that any accountant can make during the course of their career. Focusing on everyday mistakes and failures common to auditors in all territories worldwide, the book will cover audit failures that have led to fraud going undetected as well as failure to accurately assess a firm's ability to continue. This book will appeal not only to general accountants and auditors but also to forensic accountant, and students in the field.

Internal Audit Leadership
Internal Audit Leadership

Author: Patricia Kaim

Publisher: Taylor & Francis

Published: 2023-09-15

Total Pages: 243

ISBN-13: 100095661X

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With an emphasis on value creation and leadership, this book will help organizations around the globe to build stronger internal audit functions, highlighting the latest risks including COVID-19 and the most cutting-edge tools to assess them. As environmental risks grow in number and complexity, and organizational resources become more constrained, the need to maximize both efficiency and effectiveness in internal auditing (IA) has never been greater. International IA expert Patricia Kaim leverages nearly 30 years’ experience to offer real-world solutions to a range of IA issues, including how to: audit key major areas, such as organizational culture, diversity and inclusion, fraud, blockchain, and cyber risk design first-class continuous monitoring improve stakeholder management and add value to a range of auditing activities increase audit speed without compromising on quality develop high-performing IA teams with high agility, emotional intelligence, and morale Auditors, audit executives, and quality assurance professionals in business and government will gain a new understanding of how to add value to their organizations, and a toolkit of best practices in IA design, management, analytics, and more.