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'.


Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 234

ISBN-13: 0359536395

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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.


Towards Interoperable Research Infrastructures for Environmental and Earth Sciences

Towards Interoperable Research Infrastructures for Environmental and Earth Sciences

Author: Zhiming Zhao

Publisher: Springer Nature

Published: 2020-07-24

Total Pages: 375

ISBN-13: 3030528294

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This open access book summarises the latest developments on data management in the EU H2020 ENVRIplus project, which brought together more than 20 environmental and Earth science research infrastructures into a single community. It provides readers with a systematic overview of the common challenges faced by research infrastructures and how a ‘reference model guided’ engineering approach can be used to achieve greater interoperability among such infrastructures in the environmental and earth sciences. The 20 contributions in this book are structured in 5 parts on the design, development, deployment, operation and use of research infrastructures. Part one provides an overview of the state of the art of research infrastructure and relevant e-Infrastructure technologies, part two discusses the reference model guided engineering approach, the third part presents the software and tools developed for common data management challenges, the fourth part demonstrates the software via several use cases, and the last part discusses the sustainability and future directions.


Green Grades

Green Grades

Author: Graham Bullock

Publisher: MIT Press

Published: 2017-09-01

Total Pages: 410

ISBN-13: 0262340992

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A comprehensive assessment and analysis of the validity, trustworthiness, and effectiveness, of such environmental ratings as ENERGY STAR, LEED, and USDA Organic. Consumers are confronted with a confusing array of environmental ratings on products that range from refrigerators to shampoos. Is the information that these ratings represent trustworthy, accurate, or even relevant to environmental concerns? “Information optimists” believe that these “green grades” can play an important role in saving the planet. “Information pessimists” consider them a distraction from pursuing legislative and regulatory actions. In this book, Graham Bullock offers a comprehensive assessment and analysis of the effectiveness and validity of such environmental ratings as ENERGY STAR, USDA Organic, the Forest Stewardship Council, LEED, and the Toxic 100 Air Polluters Index. Bullock stakes out a position as an “information realist,” acknowledging both the contributions and the limitations of these initiatives. Drawing on interviews, case studies, and an original dataset of 245 environmental ratings and certifications, he examines what he calls the information value chain of green grades: organizational associations, content, methods, interfaces, and outcomes. He explores the relevance of the information to the issues; the legitimacy and accountability of sponsoring or cooperating organizations; the reliability of methods used to develop the information; the prominence and intelligibility of communication to the public; and the effects and effectiveness of the information after it emerges from the value chain. Bullock's analysis offers a realistic appraisal of the role of information-based environmental governance—its benefits and shortcomings—and its relation to other governance strategies.


Standards for Internal Control in the Federal Government

Standards for Internal Control in the Federal Government

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 88

ISBN-13: 0359541828

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Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.


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.


Auditor's Dictionary

Auditor's Dictionary

Author: David O'Regan

Publisher: John Wiley & Sons

Published: 2004-10-06

Total Pages: 337

ISBN-13: 0471684651

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The Dictionary of Auditing is a one-stop resource for key auditing terminology, concepts, and processes essential to auditors and of increasing interest to those that work with them. Covers key regulatory developments such as Sarbanes Oxley and provides links for further reading.


SEC Docket

SEC Docket

Author: United States. Securities and Exchange Commission

Publisher:

Published: 1982

Total Pages: 1444

ISBN-13:

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