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Auditing & Assurance Services
Written by Aasmund Eilifsen, this book focuses on auditing and assurance services. It is aimed at students undergoing higher education and college and university undergraduates.
Auditing and Assurance Services
"I commend the authors for writing this book with a truly international approach." Jagan Krishnan, Temple University, Philadelphia, Pennsylvania, USA Auditing & Assurance Services International Edition by Eilifsen, Messier, Glover & Prawitt, presents the reader with a solid theoretical foundation along with real practical situations from an international perspective. With up to date information on the International Standards of Auditing (ISAs), this book is relevant to both Europe and beyond. An essential guide to a clearer understanding of changing standards, coupled with a conceptual and systematic approach to auditing.
EBOOK: Auditing and Assurance Services
Auditing & Assurance Services, First South African Edition, combines a genuine international perspective with South African examples and coverage of the landmark changes within the South African auditing environment. Key features include: South African content - The authors weave regionally specific content and examples throughout the text and cover the changes to the regulatory and corporate governance environment in South Africa. International perspective - Professional practice and regulation all over the world is driven by international events and initiatives. The clarified ISAs are fully integrated into the chapters with international real-world cases used to illustrate concepts and app...
Auditing, Trust and Governance
In this important new book, the European Auditing Research Network gives a timely appraisal of the regulatory environment for financial accounting and auditing in the wake of a series of high profile scandals involving major corporations.
Ibss: Economics: 1999
IBSS is the essential tool for librarians, university departments, research institutions and any public or private institution whose work requires access to up-to-date and comprehensive knowledge of the social sciences
Earnings Management
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions
Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.
Auditing & Assurance Services
Messier 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.
Auditing
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