Handbook of Accounting and Auditing
Author: Frank C. Minter
Publisher:
Published: 1999
Total Pages:
ISBN-13: 9780791334812
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Audits and Other Accountants' Services
Author: Don Pallais
Publisher: American Bar Association
Published: 2010
Total Pages: 252
ISBN-13: 9781604428100
DOWNLOAD EBOOKIn this book, you'll learn about the context of an audit, what and how an auditor tests, assuring the quality of an audit, what the auditor's report means and other alternatives to audits offered by accounting professionals. Appendix material includes common types of audit testing, sample reports, availability of common services and auditor workpapers. Also included is a complete glossar y of accounting terms.
Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
Published: 2019-03-24
Total Pages: 234
ISBN-13: 0359536395
DOWNLOAD EBOOKAudits 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.
Audit and Accountancy Pitfalls
Author: Emile Woolf
Publisher: John Wiley & Sons
Published: 2011-01-06
Total Pages: 399
ISBN-13: 0470971509
DOWNLOAD EBOOKAvoiding 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.
Health Care Entities, 2019
Author: AICPA
Publisher: John Wiley & Sons
Published: 2020-01-09
Total Pages: 768
ISBN-13: 1948306786
DOWNLOAD EBOOKConsidered the industry's standard resource, this guide will help accountants, auditors, and financial managers to understand the complexities of the specialized accounting and regulatory requirements of the health care industry. Updated for 2019, this edition has been prepared and reviewed by industry experts and provides hands-on, practical guidance for those who work in and with health care entities. A critical resource for auditors, this edition includes new accounting standards and relevant GASB and FASB updates (including those related to private companies).
Auditing
Author: Jacob Rymill
Publisher:
Published: 2019-03-17
Total Pages: 166
ISBN-13: 9781536151169
DOWNLOAD EBOOKIn this compilation, critical aspects of the internal audit function are contrasted in order to provide an insight into the value of internal auditing and, within that, to submit arguments for the implementation and maintenance of an internal audit function.The authors examine how to optimize the allocation of audit resources over an auditee population with respect to available population statistics. The included survey mainly deals with audit situations where the auditee is assumed to behave rationally and optimize its expected utility based on information regarding the audit strategy.According to the International Standards for the Professional Practice of Internal Auditing, internal auditors must always maintain an objective and independent working attitude to perform effectively. However, data indicate that this requirement might often become challenged due to bias-prone situations, eventually leading to false conclusions or even wrong decisions by auditors and management. As such, the authors address selected cognitive biases for internal auditors and potential behavior patterns tempering the effects of these biases.In common energy audition methods, the efficiency of waste-to-energy power plants is evaluated directly. This method is highly sensitive to the measurement errors of waste mass flow which is difficult determine precisely. Further-more, the direct method does not clarify the sources of energy loss. Using the indirect method which is proposed in this chapter book, the power plant is split into three sub-systems. The overall efficiency is determined by analyzing the multiplication of thesesub-systems efficiency and the internal energy usage.This final chapter uses case examples to showcase how auditing is a suitable method for clarifying the level of comprehensive, risk-based safety and security management of organizations operating in business and the public sector. The authors encourage organizations to develop their safety and security management system using a risk-based approach.
Principles of Auditing and Other Assurance Services
Author: Ray Whittington
Publisher: McGraw-Hill College
Published: 2010
Total Pages: 833
ISBN-13: 9780073379654
DOWNLOAD EBOOKAudit and Accounting Guide
Author: AICPA
Publisher: John Wiley & Sons
Published: 2020-07-24
Total Pages: 768
ISBN-13: 1950688321
DOWNLOAD EBOOKFrom financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.
Auditing & Assurance Services
Author: William F. Messier
Publisher: Irwin/McGraw-Hill
Published: 2006
Total Pages: 0
ISBN-13: 9780073137537
DOWNLOAD EBOOKMessier employs the new audit approach currently being used by auditing professionals. This new approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The new auditing approach emphasizes understanding the entity (i.e., the organization or business being audited) and its environment (i.e. industry), and then assessing the business risks faced by the entity and how management controls those risks. This new audit process focuses on business processes instead of accounting cycles. This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach, referred to in the subtitle of the text, reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence; this allows Messier to build upon this model in subsequent chapters. These are central to everything an auditor does and a unique feature of Messier. As such, this approach helps students develop auditor judgment, a vital skill in today's auditing environment.
Loose Leaf for Auditing & Assurance Services
Author: Jay C. Thibodeau
Publisher: McGraw-Hill Education
Published: 2017-02-03
Total Pages: 0
ISBN-13: 9781260152166
DOWNLOAD EBOOKAs auditors, we are trained to investigate beyond appearances to determine the underlying facts—in other words, to look beneath the surface. From the Enron and WorldCom scandals of the early 2000s to the financial crisis of 2007–2008 to present-day issues and challenges related to significant estimation uncertainty, understanding the auditor’s responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing. With the availability of greater levels of qualitative and quantitative information (“big data”), the need for technical skills and challenges facing today’s auditor is greater than ever. The author team of Louwers, Blay, Sinason, Strawser, and Thibodeau has dedicated years of experience in the auditing field to this new edition of Auditing & Assurance Services, supplying the necessary investigative tools for future auditors.
