Contemporary auditing

Part 1 of ebook "Handbook of corporate communication and public relations: Pure and applied" provides readers with contents including: corporate communication at national level; corporate communication at international level; strategic challenges for corporate communicators in public service; differing corporate communication practice in successful and unsuccessful companies;...

269p tieulangtran 28-09-2023 7 5   Download

Part 1 of ebook "Auditing and assurance services" provides readers with contents including: the contemporary auditing environment; auditing and assurance services; professional standards; the financial statement audit; engagement planning; management fraud and audit risk; risk assessment - internal control evaluation; employee fraud and the audit of cash; revenue and collection cycle;...

615p hanlinhchi 28-08-2023 7 4   Download

The paper aims to give insight in the current approach in the banking internal audit system. Furthermore, the need for modern approach in risk-based auditing is discussed by introducing contemporary model in developed countries. Using structured questionnaires and interview, the author collects recommendations from Vietnam banking and auditing experts about risk-based auditing trend in Vietnam.

7p huyetthienthan 23-11-2021 17 1   Download

Chapter 12 - Contemporary issues in business ethics and corporate governance. After completing this chapter, students will be able to: Address the broad influence of technology in twenty-first-century corporate governance; introduce a theoretical “cybercompany model” to promote the use of information technology in areas of shareholder communication, electronic commerce, electronic financial reporting, and continuous auditing;...

13p koxih_kothogmih6 23-09-2020 19 0   Download

Chapter 12 - Contemporary issues in business ethics and corporate governance. After completing this chapter, students will be able to: Address the broad influence of technology in twenty-first-century corporate governance; introduce a theoretical “cybercompany model” to promote the use of information technology in areas of shareholder communication, electronic commerce, electronic financial reporting, and continuous auditing;...

16p koxih_kothogmih6 23-09-2020 18 0   Download

"Ebook Project management – A managerial approach" present the content projects in contemporary organizations; strategic management and project selection; the project manager; negotiation and the management of conflict; the project in the organizational structure; project activity planning; budgeting and cost estimation; monitoring and information systems; project control; project auditing...

607p hoangvietq2000 03-09-2020 33 7   Download

Rheumatic Heart Disease (RHD) remains a major cause of childhood acquired heart disease in developing countries. However reported echocardiographic features are limited to a few countries. This report is on the demographic and echocardiographic features of RHD in children using data from the largest referral hospital in Yaounde, the capital city of Cameroon

5p vichengna2711 25-02-2020 13 0   Download

Chapter 3: Engagement planning. In this chapter, you will: List and describe the required pre-engagement activities that auditors undertake before beginning an audit engagement; understand the importance of planning the audit engagement so that it is conducted in accordance with professional standards; define materiality and explain its importance in the audit planning process;...

18p shiwo_ding8 26-06-2019 24 2   Download

Chapter 1 "Auditing and assurance services". This chapter define information risk and explain how the financial statement auditing process helps to reduce this risk, thereby reducing the cost of capital for a company; define and contrast financial statement auditing, attestation, and assurance services; describe and define the assertions that management makes about the recognition, measurement, presentation, and disclosure of the financial statements and explain why auditors use them as the focal point of the audit.

12p shiwo_ding8 26-06-2019 27 1   Download

Chapter 2: Professional standards. In this chapter students will be able to: Understand the development and source of generally accepted auditing standards, describe the fundamental principle of responsibilities and how this principle relates to the characteristics and qualifications of auditors, describe the fundamental principle of performance and identify the major activities performed in an audit.

15p shiwo_ding8 26-06-2019 17 1   Download

Chapter 4 - Management fraud and audit risk. This chapter define business risk and understand how management addresses business risk with the Enterprise Risk Management Model; explain auditors’ responsibility for risk assessment and define and explain the differences among several types of fraud and errors that might occur in an organization.

22p shiwo_ding8 26-06-2019 32 3   Download

Chapter 6 - Employee fraud and the audit of cash. This chapter define and explain the differences among several kinds of employee fraud that might occur at an audit client, identify and explain the three conditions (i.e., the fraud triangle) that often exist when a fraud occurs, describe techniques that can be used to prevent employee fraud.

15p shiwo_ding8 26-06-2019 26 2   Download

Chapter 5 - Risk assessment: Internal control evaluation. This chapter define and describe internal control and explain the limitations of all internal control systems, distinguish between the responsibilities of management and auditors regarding an entity’s internal control, define and describe the five basic components of internal control and specify some of their characteristics.

36p shiwo_ding8 26-06-2019 16 1   Download

Chapter 7 - Revenue and collection cycle. In this chapter, the learning objectives are: Discuss inherent risks related to the revenue and collection cycle with a focus on improper revenue recognition describe the revenue and collection cycle, including typical source documents and control procedures; give examples of tests of controls over customer credit approval, delivery, and accounts receivable accounting;...

15p shiwo_ding8 26-06-2019 13 1   Download

Chapter 10 - Finance and investment cycle. This chapter describe the finance and investment cycle, including typical source documents and controls, give examples of tests of controls over debt and stockholders’ equity transactions and investment transactions, describe substantive procedures for finance and investment accounts.

17p shiwo_ding8 26-06-2019 20 1   Download

Chapter 8 - Acquisition and expenditure cycle. This chapter identify significant inherent risks in the acquisition and expenditure cycle; describe the acquisition and expenditure cycle, including typical source documents and controls; give examples of tests of controls over purchases of inventory and services.

16p shiwo_ding8 26-06-2019 15 0   Download

Chapter 9 - Production cycle. This chapter describe the production cycle, including typical source documents and controls; give examples of tests of controls for auditing the controls over conversion of materials and labor in a production process; identify and describe considerations involved in the observation of physical inventory and tests of inventory pricing and compilation.

16p shiwo_ding8 26-06-2019 18 0   Download

Chapter 11 - Completing the audit. This chapter identify major activities performed by auditors in completing the substantive procedures following the date of the financial statements; understand the role of attorney letters in evaluating litigation, claims, and assessments; explain why auditors obtain written representations and identify the key components of written representations.

16p shiwo_ding8 26-06-2019 14 2   Download

Module A - Other public accounting services. This chapter explain and provide examples of attestation engagements, describe reviews and compilations of unaudited financial statements and prepare appropriate reports given specific factual circumstances, explain auditors' responsibilities related to reporting on interim financial information.

21p shiwo_ding8 26-06-2019 29 3   Download

Chapter 12 - Reports on audited financial statements. In this chapter you will be able to understand the types of reports that accompany an entity's financial statements and the content of the auditors' standard (unmodified) report, identify situations in which language in the standard (unmodified) report is modified and the type of opinion issued in those situations, identify situations in which auditors add explanatory language to an unmodified opinion.

16p shiwo_ding8 26-06-2019 26 2   Download