Financial assurance

Ebook "CIMA exam practice kit: Financial accounting and tax principles (Paper P7, 2005 edition)" to provide for the Institute, together with the practical experience requirements, an adequate basis for assuring society that those admitted to membership are competent to act as management accountants for entities, whether in manufacturing, commercial or service organisations, in the public or private sectors of the economy.

366p tuongnhuoclan 28-11-2023 9 5   Download

Part 1 of ebook "IFRS and XBRL: How to improve business reporting through technology and object tracking" provides readers with contents including: international financial reporting standards (IFRS); framework, standards and interpretations of IFRS; practice statement management commentary; IFRS disclosures, other reporting standards and assurance;...

382p mocthanhdao0210 19-11-2023 6 5   Download

Continued part 1, part 2 of ebook "Corporate financial reporting: Theory and practice" provides readers with contents including: developments in auditing and assurance; the management - auditor relationship, auditing motivations; communication through the audit report, what is the auditor trying to say; an exploration of the financial reporting expectations gap;...

139p mocthanhdao0210 19-11-2023 11 4   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

Ebook Information Technology Auditing and Assurance: Part 2 includes the following content: Chapter 6: transaction processing and financial reporting systems overview; chapter 7: computer-assisted audit tools and techniques; chapter 8: data structures and caatts for data extraction; chapter 9: auditing the revenue cycle; chapter 10: auditing the expenditure cycle; chapter 11: enterprise resource planning systems; chapter 12: business ethics, fraud, and fraud detection.

419p haojiubujain01 24-06-2023 7 2   Download

Ebook Information technology auditing and assurance (Third edition): Part 1 include of the following content: Chapter 1: Auditing and internal control; Chapter 2: Auditing IT governance controls; Chapter 3: Security part I: Auditing operating systems and networks; Chapter 4: Security part II: Auditing database systems; Chapter 5: Systems development and program change activities; Chapter 6: Transaction processing and financial reporting systems overview.

304p runthenight03 07-12-2022 16 3   Download

Continued part 1, part 2 of ebook "Vietnam tourism occupational standards: Food and beverage service" provides readers with information about standards such as: quality assure work in your team; plan, allocate and monitor work of a team; prepare and analyse financial statements and reports; plan, manage and conduct meetings; operate basic security equipment;... Please refer to part 2 of the ebook for details!

111p tieuvulinhhoa 22-09-2022 14 5   Download

Continued part 1, part 2 of ebook "Vietnam tourism occupational standards: Tourist boat service" provides readers with information about standards such as: provide on-the-job coaching; deliver a group training session; quality assure work in your team; plan, allocate and monitor work of a team; prepare and analyse financial statements and reports;... Please refer to part 2 of the ebook for details!

53p tieuvulinhhoa 22-09-2022 11 4   Download

"Petro Vietnam Journol Vol 6/2021" present Transport of oil/water partitioning components during water injection; An overview of the gasohol market in Vietnam, the next direction; Comparative analysis of financial assurance instruments for offshore oil decommissioning and mine restoration; Screening selection of enhanced oil recovery methods based on analytics of worldwide oilfield data with reference to offshore oil fields in Vietnam...

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Based on such analysis, additional issues should be considered while preparing future decommissioning plans and updating relevant laws in Vietnam. Particular challenges include compliance monitoring, shell mounds, drill cuttings, financial assurance, consultation with local communities and recognition of their interests, rigs-to-reefs, coastal communities’ socioeconomic development, and investment in research, training and education about oil and gas decommissioning.

13p mynguyenha 21-07-2021 22 1   Download

This paper introduces how different bonding mechanisms for oil and gas decommissioning and mine restoration can ensure operators’ accomplishment of restoration/decommissioning liability and affect their budget. Four mechanisms presented and compared herein include surety bonds, cash collateral bonds, decommissioning and abandonment provisions, and lease-specific abandonment accounts.

12p trinhthamhodang1220 21-07-2021 17 1   Download

Chapter 5 - Overview of elements of the financial repport audit process. This chapter presents the following content: Accounting and auditing contrasted, areas of audit interest, audit evidence, audit procedures, the audit trail, selecting audit procedures,...

34p tradaviahe19 29-03-2021 20 3   Download

Chapter 12 - Completion and review. After studying this chapter you should be able to: explain the significance of the date of the auditor’s report and the audit engagement; define subsequent events of audit interest, and describe the audit procedures applied specifically to identify such events; describe the nature and purpose of written representations obtained from the entity’s management and solicitors;...

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Chapter 14 - Other assurance services. After studying this chapter you should be able to: explain the different levels of government in Australia and their main responsibilities; explain the concept of accountability; outline the different bases of accounting used in the public sector; explain public sector audit requirements; describe the nature of performance auditing; and describe the nature of regularity audits.

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Chapter 17 - Advanced topics in assurance services. After studying this chapter you should be able to: appreciate the framework of standards under which assurance services are currently offered, and how specific standards relate to different types of assurance services; understand the assurance provider’s obligations in relation to audits of financial information other than general-purpose reports, including special-purpose reports, components of financial reports and summarised financial reports;...

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The main goals of this chapter are to: Understand the four general stages in an audit related legal dispute, know the definitions of key legal terms, know the auditor's liability to clients under common law, understand the auditor's liability to third parties under common law,...

18p tradaviahe19 29-03-2021 22 4   Download

After reading the material in this chapter, you should be able to: Know the definition of assurance services, be familiar with the types of assurance services offered by cpas, know the definition of an attestation engagement, know the types of attestation engagements,...

15p tradaviahe19 29-03-2021 21 2   Download

Chapter 9 - External auditors roles and responsibilities. This chapter recognize the role independent auditors play in achieving effective corporate governance and reliable financial reports; understand the history of auditing, the traditional roles of auditors, and regulations recently placed on them; address the expectation gap regarding what auditors can provide in the way of reasonable assurance and the expectations of investors for a higher level of assurance;...

22p koxih_kothogmih6 23-09-2020 18 0   Download

Chapter 5 - Overview of elements of the financial report audit process. In this chapter we will discuss: Accounting and auditing contrasted, areas of audit interest, audit evidence, audit procedures, the audit trail, selecting audit procedures.

46p thuongdanguyetan04 18-04-2020 13 2   Download

Chapter 3 - Ethics, independence and corporate governance. This chapter outlines the nature and importance of ethics, and the responsibilities imposed on auditors by the profession through the code of professional ethics. One fundamental ethical requirement for an auditor is independence. This chapter explains the concept of independence and how it is supported by legislation and the ethical rules.

43p thuongdanguyetan04 18-04-2020 10 1   Download