Quistions on Academic Research Case The need for an Internal Auditor Report to External Stakeholders to Improve Governance Transparency Naimah AlBaharnah Prof. Liotta‚ Joseph P AC629‚ Contemporary Issues In Auditing June 19‚ 2014 What is the issue being addressed in the paper? Sarbanes Oxley mandates requires all public companies to establish internal controls and procedures for financial reporting. In addition they must document‚ test and maintain those controls and procedures to ensure their
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Accounting Horizons Vol. 21‚ No. 2 June 2007 pp. 165–187 Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research Jeffrey Cohen‚ Lisa Milici Gaynor‚ Ganesh Krishnamoorthy‚ and Arnold M. Wright SYNOPSIS: To contribute to the Public Company Accounting Oversight Board (PCAOB) project on auditor communications with audit committees and boards of directors‚ we present in this paper a review of relevant academic literature
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AUDITING EXPECTATION GAP: NIGERIAN PERSPECTIVE Abstract The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectation from the public‚ the lower the credibility earning potential and prestige associated with the work of auditors. The study examined the level and nature of expectation gap (performance gap) between auditors and users of financial statements. It sought to establish whether audit expectation gap exists in Nigeria and the perception
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currently working as an active female contemporary artist in Hong Kong. Grace’s main form of art is installation art. Grace is well-known for her continue exploration of the use of thin plastic wrapped wire. She likes working with this material not only because it is low-priced but due to its flexibility. She can mould the wire into different shapes - as if it was a 3-D drawn line stretching from papers into the environment. How are Grace’s artworks related to contemporary art? In the following‚ I would
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Name: Course: Tutor: Date: Audit Planning Introduction Auditing is a vital activity‚ in every business activity. The International Auditing and Assurance Standards Board (IAASB) is the overall organization that sets international standards for assurance‚ auditing and other related fields‚ globally. The organization ensures that there is the harmonization of all international and national auditing and assurance standards to enhance uniformity‚ in accounting‚ globally (Spencer
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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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1. Adsteam Adonist@gmx.de‚ quigonjinn@hotmail.de was a very model of conglomerate(jujie). In the eyes of the outside‚ it was a successful company. But it’s not true. It’s far from other companies in its complex structure. Adsteam group comprised numerous less-than-majority-owned companies. It acquired major share-holdings in numerous companies throughout the 1980’s. The acquisition strategy resulted in an extremely complicated cross-shareholding-based structure. It was noting that the maximum amount
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References: AICPA (1983)‚ Audit Risk and Materiality in Conducting an Audit. Statement on Auditing Standards No AICPA (1996)‚ Statement on Auditing Standards No. 78: Consideration of Internal Control in a Financial Statement Audit: An Amendment to SAS-55‚ American Institute of Certified Ashbaugh-Skaife‚ H.‚ Collins‚ D.‚ Kinney‚ W. and LaFond‚ R. (2007)‚ “The effect of
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The convergence of dreams and reality is all too common in a world dominated by consumerism‚ media‚ and pop culture‚ as Williams illustrates in her essay “The Dream World of Mass Consumption” (1991). “By appealing to the fantasies of the consumer” (Williams‚ 1991‚ p. 203) entertainment and business have timelessly capitalized on dreams that are out of reach for the majority of society. However‚ media and pop culture have gone further‚ hereby influencing the behaviors and beliefs of its audiences
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objectives. Key words: In house internal audit vs. outsources internal audit‚ independent and objectivity of Internal audit‚ staff competence‚ management support and tone at the top‚ scope of services and planning Chapter 1 Introduction Internal auditing (IA) serves essentially crucial in connecting and linking the business and financial reporting processes of corporations and not-for-profit providers (Reynolds 2000). Control mechanism is needed to be set up to monitor and direct‚ promote or even
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