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Audit merupakan suatu proses pemeriksaan oleh auditor yang meliputi pemeriksaan laporan keuangan perusahaan sampai dengan operasional manajemen perusahaan. Dalam perkembangannya, beberapa perusahaan swasta dan pemerintah sering terjerat kasusyang berkaitan dengan praktikserta proses audit. Buku ini memaparkan berbagai kasus yang dialami perusahaan terkait audit dan kasus fraud (kecurangan). Buku Kumpulan Kasus-Kasus Audit Perusahaan ini dirangkum dari berbagai sumber informasi, data sekunder, media, penelitian, dan/atau referensi lainnya. Termasuk pengalaman dari para penulis, sebagai mahasiswa, dosen, dan praktisi.Buku ini akan dapat menjadi referensi dari para mahasiswa senior, pascasarjana, praktisi, dan pengusaha atau pihak lain yang mendalami fraud, audit di berbagai entitas seperti perusahaan pencari laba atau bukan. Termasuk lembaga lain yang ingin membangun integritas perusahaan untuk membangun pencegahan, deteksi akan adanya kecurangan dan kejahatan ekonomi lainnya.
An integrated and modern approach to auditing. Auditing, Assurance Services and Ethics by Arens presents an integrated concepts approach that shows students the auditing process from start to finish and encourages critical thinking. Engaging, integrated case studies, extended coverage of key issues and fresh four-colour internals ensure that Arens is the most relevant and comprehensive resource for auditing students available today. The new 9th edition incorporates recently issued auditing standards and developments in legislation.
Offering coverage of the entire audit process, this text takes the reader through each audit cycle. It then shows how each step relates to the process as a whole. The book is completely oriented to non-complex computerized accounting systems rather than manual ones.
Biography of Mangaraja Mangihut Hezekiel Manullang, a church minister of Huria Kristen Indonesia.
This is the first book on the role of values in developing and managing service companies, emphasizing sustainable business. The authors examine the role of values in forming a service culture which creates customer value.
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?
A comprehensive examination of the research methods now available to help agencies and advertisers develop more effective advertising.
This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and ...