Expanding Auditor Responsibility

Author : United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Telecommunications and Finance
Publisher :
ISBN 13 :
Total Pages : 154 pages
Book Rating : 4.11/5 ( download)

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Download or read book Expanding Auditor Responsibility written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Telecommunications and Finance and published by . This book was released on 1991 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.99/5 ( download)

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Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. 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 : United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Telecommunications and Finance
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.27/5 ( download)

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Download or read book Expanding Auditor Responsibility written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Telecommunications and Finance and published by . This book was released on 1991 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Donald H. Chapin
Publisher : DIANE Publishing
ISBN 13 : 0788135988
Total Pages : 148 pages
Book Rating : 4.89/5 ( download)

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Download or read book The Accounting Profession written by Donald H. Chapin and published by DIANE Publishing. This book was released on 1996-12 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: Concerns the status of recommendations made to the accounting profession over the past two decades by major study groups. Identifies (1) recommendations made from 1972-95 to improve accounting & auditing standards & the performance of independent audits under the federal securities laws & the actions taken on those recommendations, & (2) any unresolved issues to determine their impact on the performance of independent audits, effective accounting & auditing standards setting, & efforts to expand the scope of business reporting & audit services.

Author : Government Accounting Office
Publisher : www.Militarybookshop.CompanyUK
ISBN 13 : 9781780397030
Total Pages : 242 pages
Book Rating : 4.38/5 ( download)

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Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. 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 : Z. Jun Lin
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.75/5 ( download)

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Download or read book Auditor's Responsibility and Independence written by Z. Jun Lin and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The auditor's responsibility and independence are crucial issues underlying the independent auditing function and has significant implications on the development of auditing standards and practices. Through a questionnaire survey, this study investigated auditor's responsibility and independence from the perspectives of audit beneficiaries and public practitioners in the People's Republic of China. The results reveal that the role and benefits of public accounting (independent auditing) have been positively recognized by Chinese audit beneficiaries and auditors, and there are increasing demands for expanding the applicability of public accounting in China. However this study obtained substantial evidence on the emergence of the 'expectation gap' in China, with respect to audit objectives, auditor's obligation to detect and report fraud, and third party liability of auditors. In addition, the study found that the majority of audit beneficiaries and auditors are supportive of improving auditor independence by reducing governmental control or intervention and moving towards 'self-regulation' of the profession. The causes and practical implications of the study findings are therefore analyzed contextual to the existing practices of public accounting in the changing Chinese social and economic conditions. This study should cast light on understanding of the institutional settings and updated development of independent audits in China and may also serve as an annotation to the recent accounting reform debates in the Western world.

Author : Sheila Pattison
Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.35/5 ( download)

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Download or read book The Expectation Gap Statements on Auditing Standards and Accountants' Liability written by Sheila Pattison and published by . This book was released on 1990 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: The expansion of accountants' legal liability, evidence by an increasing number of negligence cases being filed in recent years, has prompted the American Institute of Certified Public Accountants (AICPA) to revise its standards, particularly in the area of auditing. Known as the "Expectation Gap SAS's," these revised standards attempt to fill the gap between what the profession and the public expects from an audit by increasing the independent auditor's responsibilities. Will compliance with these standards offer the protection needed to withstand liability cases during the 1990s, or will they expose accountants to even more potential litigation? In this thesis I argue that although the Expectation Gap statements do offer guidance that will support auditors in liability cases, they call for higher and sometimes ambiguous professional standards that will be detrimental to the profession in this age of expanding responsibility of accountants to third parties.

Author : Accountant
Publisher :
ISBN 13 :
Total Pages : 116 pages
Book Rating : 4.44/5 ( download)

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Download or read book Fraud in Accounts written by Accountant and published by . This book was released on 1904 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.22/5 ( download)

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Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Mr.Atilla Arda
Publisher : International Monetary Fund
ISBN 13 : 1484375505
Total Pages : 42 pages
Book Rating : 4.01/5 ( download)

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Download or read book External Audit Arrangements at Central Banks written by Mr.Atilla Arda and published by International Monetary Fund. This book was released on 2018-09-11 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a summary of actual practices observed based on a review of audited financial statements and central bank legislation. While the audit frameworks for central banks differ depending on their legal and institutional circumstances, central banks’ external audits increasingly follow international standards. Most of them are audited by auditors with international affiliations and embrace modern governance structures that provide for audit oversight. However, the paper also notes that a sizeable number of central banks do not publish the audit results in a timely manner, which leaves room for improvement in transparency practices.