The auditing profession

Part 1 of ebook "Research in accounting regulation (Volume 20)" provides readers with contents including: revised pension rules and the cost of debt; an examination of comment letters to the IASC; demographic challenges facing the cpa profession; the effect of tax refunds on taxpayers’ willingness to pay higher tax return preparation fees; deregulation and voluntary disclosure by the airlines - a case study;...

191p tuongnhuoclan 27-11-2023 3 3   Download

Ebook "Teaching by numbers: Deconstructing the discourse of standards and accountability in education" offers interdisciplinary ways to understand the educational reforms underway in urban education, teaching, and teacher education, and their impact on what it means to teach. Peter Taubman maps the totality of the transformation and takes into account the constellation of forces shaping it.

249p loivantrinh 29-10-2023 7 3   Download

The article presents some problems related to Industry 4.0, its impact on the field of accounting and auditing, the current state and the education of human resources in accounting and auditing in Vietnam nowadays, thereby offering suggestions on how to improve the quality of the education of human resources in accounting and auditing in order to satisfy the demands of a growing global economy.

10p nhanchienthien 25-07-2023 7 3   Download

The overall aim of this thesis is to add to the literature regarding CPD for professional accountants, especially CPD for the IICPA members by investigating members’ understanding of, and, engagement in CPD, and by investigating the influence of the CPD drivers and CPD outcomes on the members’ engagement to CPD using the theoretical framework constructed in this thesis. It is also the aim of this thesis to provide findings to assist the IICPA and the MoF to develop CPD policy and improve activities.

380p runthenight04 02-02-2023 4 1   Download

Doctoral thesis of Philosophy: An analysis of the emergence and growth of accountancy profession in developing economies: the case of Sudan 1956 - 2010 is structured as a historical case study that aims to examine the development of the accountancy profession in Sudan in a span of five decades beginning from 1956 to 2010.

336p runthenight04 02-02-2023 6 2   Download

Chapter 1 - Assurance and auditing: an overview. This chapter presents the following content: overview of current environment, auditing profession’s response to crisis of confidence, the assurance framework, objective of assurance engagement, forms of assurance services,...

28p tradaviahe19 29-03-2021 20 3   Download

Chapter 2 - The structure of the profession. This chapter presents the following content: Professional status of the auditor, regulation of auditing, registered company auditor, professional accounting organisations, profile of the audit profession and audit firms,...

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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 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.

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Chapter 4 - The legal liability of auditors. This chapter presents the following content: Establishing the auditor’s duty, reasonable care and skill, negligence claims, liability to clients - recent cases, liability to third parties - early test - special relationship,...

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Chapter 7 - Inherent risk assessment and materiality. After studying this chapter you should be able to: explain the factors that influence the assessment of inherent risk; explain the auditor’s consideration of the special risk areas of fraud, related parties and the appropriateness of the going concern basis; and explain the concept of materiality.

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Chapter 6 - Planning, knowledge of the business and evaluating strategic business risk. After studying this chapter you should be able to: explain why the decision to accept a client is important, and describe the primary features of client acceptance and continuance; indicate the purpose and content of an audit engagement letter; describe the decisions made by an auditor in preparing an audit plan, the knowledge on which the decisions are based and the procedures used to obtain that knowledge;...

36p tradaviahe19 29-03-2021 10 1   Download

Chapter 8 - Understanding the internal control structure and assessing control risk. After studying this chapter you should be able to: Define internal control, and explain the audit logic of assessing control risk; understand the concepts of inherent limitations and reasonable assurance with regard to internal control; describe the general objectives of internal control and how the auditor uses them to develop specific control objectives;...

49p tradaviahe19 29-03-2021 11 3   Download

Chapter 9 - Tests of controls. After studying this chapter you should be able to: understand that tests of controls are undertaken when the auditor intends to rely on a control to reduce a risk of material misstatement; appreciate that when undertaking tests of controls, the auditor must collect audit evidence about the existence, effectiveness and continuity of controls; identify factors affecting the auditor’s assessment of the sufficiency and appropriateness of evidence of tests of controls.

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Chapter 10 - Substantive tests of transactions and balances. After studying this chapter you should be able to: identify and distinguish between tests of controls and substantive tests of transactions, and between substantive tests of transactions and substantive tests of balances; Describe and understand the use of computer-assisted audit techniques in substantive testing.

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Chapter 11 - Audit sampling. After studying this chapter you should be able to: define audit sampling and its objective and describe the requirements that apply to all audit samples - statistical and non-statistical, identify the various means of gathering audit evidence, identify factors influencing the determination of sample size,...

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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 13 - The auditor’s reporting obligations. After studying this chapter you should be able to: understand the nature and significance of the auditor’s reporting obligations; understand the structure and qualitative characteristics of the auditor’s report; explain the differences between the concepts of ‘true and fair’ and ‘presents fairly in accordance with’, and between a fair presentation framework and a compliance framework;...

32p tradaviahe19 29-03-2021 16 2   Download

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.

17p tradaviahe19 29-03-2021 24 2   Download

Chapter 15 - Internal auditing. After studying this chapter you should be able to: understand the evolving nature of internal auditing; appreciate the professional standards developed for internal auditing; understand what internal auditors do in practice; gain an appreciation of the issues that may face the internal audit profession in the future; and appreciate the approaches to assessing risk management, control and governance processes.

15p tradaviahe19 29-03-2021 20 2   Download