Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-1 SarbanesSarbanes-Oxley Act Enron WorldCom The Act established the Public Company Accounting Oversight Board. It also requires auditors to report on the effectiveness of internal control over financial reporting. ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-2 Learning Objective 1 Describe auditing. ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley
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University of New South Wales School of Accounting Auditing and Assurance Services 2013 LECTURE 1 Introduction to the Audit Function Assurance Framework Australian Corporate Audits Auditing Standards Lecture Overview • Announcements • Overview course requirements • Introduction to the course – Assurance – Auditing – Legal requirements – Auditing standards Announcements • 1. Tutorial Allocation – Once classes are full no more will be admitted – No new classes will be scheduled
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and to identify a potential remedy. It contributes to the debate (Maltby‚ 2001‚ “Second thoughts about ‘Cases in Auditing’‚” Accounting Education: an international journal‚ 10(4)‚ 421– 428) by investigating the double-faceted nature of auditing: as a sub-set of the academic discipline of accounting and as professional practice. Although case studies are helpful for students of auditing‚ they tend to be artificial‚ or at best‚ retrospective. This paper introduces a different type of case study for audit
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ibility-survey-2008.pdf Metcash Limited Moir‚ L. (2001). What do we mean by Corporate Social Responsibility? Corporate Governance: The International Journal of Effective Board Performance‚ 16-22. Moroney‚ R.‚ Campbell‚ F.‚ & Hamilton‚ J. (2011). Auditing A Practical Approach. Milton: John Wiley & Sons Australia‚ Ltd. Myer Holdings Limited. (2011). 2011 Annual Report. Retrieved from http://media.corporate-ir.net/media_files/IROL/23/231681/Myer_Holdings_Limited_2011_Annual_Report_to_Shareholders.pdf
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ASA 240 (April 2006) Auditing Standard ASA 240 The Auditor’s Responsibility to Consider Fraud in an Audit of a Financial Report Issued by the Auditing and Assurance Standards Board Obtaining a Copy of this Auditing Standard This Auditing Standard is available on the AUASB website: www.auasb.gov.au. Alternatively‚ printed copies of this Auditing Standard are available b y contacting: Auditing and Assurance Standards Board Level 4 530 Collins Street Melbourne Victoria 3000 AUSTRALIA
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SYLLABUS ACC/491 Contemporary Auditing I Copyright ©2014 by University of Phoenix. All rights reserved. Course Description This course is the first in a two-part series that deals with auditing a company ’s financial reports‚ internal controls‚ and Electronic Data Processing (EDP) systems. Topics include auditing standards‚ evidence‚ audit planning and documentation‚ materiality and risk‚ internal control‚ statistical tools‚ and the overall audit plan and program. Course Dates Nov 11‚ 2014 - Dec
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University‚ Kotbari‚ Comilla. Subject: An application for receiving this assignment. Dear Sir‚ By the grace of Almighty Allah‚ the most benevolent and merciful your solitary help we have been successful to complete the assignment on the study of “Auditing” that you have asked us to prepare. We have tried our best to make this term paper comprehensive and reliable within the given time period. We also tried to discuss the topics elaborately and easily. Though our intentions were strong to make this
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ASSURANCE AND FINANCIAL STATEMENT AUDITING 1 An Introduction to Assurance and Financial Statement Auditing 2 The Financial Statement Auditing Environment 1 CHAPTER 1 LEARNING OBJECTIVES Upon completion of this chapter you will [1] Understand why studying auditing can be valuable to you and why it is different from studying accounting. [2] Be able to explain why there is a demand for auditing and assurance. [3] Understand intuitively the demand for auditing and the desired characteristics
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subsequent employment of Internal Auditing graduates. In the light of this background‚ the FEU-Internal Auditing Students has launched a research project to fill the gap by examining the activities‚ outcomes and employability of the graduates. This report presents the outcomes of the study on Internal Auditing graduates employment. The study‚ following a mixed methods design‚ involved a survey of Bachelor of Science in Business Administration major in Internal Auditing graduates of 2010-13 (n =?)‚ the
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challenges of auditing firms to remain unbiased and independent of their clients. Secondary data was used to review the existing literature on the subject. Descriptive method was used to present the changes that occurred in the historical development of auditing. It traces the evolution of audit into a field of fraud detection and financial accountability to the advent of Industrial Revolution of 1750 to 1850 and states that as business increased in complexity‚ risk-based auditing makes auditing more efficient
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