Quality control procedure for statutory financial audit : an empirical study /

This new work takes a comprehensive look at the quality control framework for statutory financial audit. Saha and Roy focus on identifying the different factors governing quality of audit and establish a comprehensive framework for quality control.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Saha, Siddhartha Sankar (Autor), Roy, Mitrendu Narayan (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley, UK : Emerald Publishing Limited, 2017.
Edición:First edition.
Temas:
Finance, Public > Accounting.
Auditing.
Financial statements.
Finances publiques > Comptabilité.
Accounting.
BUSINESS & ECONOMICS > Accounting > Financial.
Auditing
Finance, Public > Accounting
Financial statements
Acceso en línea:Texto completo
Texto completo

MARC

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100 1 |a Saha, Siddhartha Sankar,  |e author. 
245 1 0 |a Quality control procedure for statutory financial audit :  |b an empirical study /  |c Siddhartha Sankar Saha, Mitrendu Narayan Roy. 
250 |a First edition. 
264 1 |a Bingley, UK :  |b Emerald Publishing Limited,  |c 2017. 
300 |a 1 online resource 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
504 |a Includes bibliographical references and index. 
505 0 |a Front Cover; Quality Control Procedure for Statutory Financial Audit; Copyright Page; Contents; Preface; List of Tables; List of Exhibits; List of Chart; List of Appendices; List of Abbreviations; List of Standard Measures/Symbols and Their Explanations; Chapter 1 Introduction; 1.1. Preamble; 1.2. Research Problem; 1.3. Research Questions; 1.4. Review of Literature; 1.5. Research Gap; 1.6. Objectives; 1.7. Research Methodology; 1.7.1. Searching the Underlying Concept; 1.7.2. Sample Design; 1.7.3. Collection of Data; 1.7.4. Analytical Tools for Interpretation and Conclusion. 
505 8 |a 1.7.5. Demographic Profile of Respondents1.8. The Scheme of Work; Chapter 2 Quality of Statutory Audit of Financial Statements: A Conceptual Discussion; 2.1. Introduction; 2.2. Quality of Statutory Audit in Financial Statements: A Conceptual Overview; 2.2.1. Factors of Audit Quality; 2.2.1.1. Input Factors; 2.2.1.2. Process Factors; 2.2.1.3. Output Factors; 2.2.2. Financial Reporting Supply Chain: Interactions among the Stakeholders; 2.2.3. Contextual Factors of Audit Quality; 2.3. Regulatory Framework Governing Audit Quality at the International Level; 2.4. Indian Scenario; 2.5. Conclusions. 
505 8 |a Chapter 3 Quality Control Framework for Statutory Audit of Financial Statements in Select Countries: A Conceptual Review3.1. Introduction; 3.2. Review of Quality Control Framework in Select Countries Considering Select Parameters; 3.2.1. Review of the Quality Control Framework in the United States of America (USA); 3.2.1.1. Parameter 1: Quality control policies of the accounting firm (based on Statement on Quality Control Standard (SQCS)-8); 3.2.1.2. Parameter 2: Audit policies and procedures of the engagement team. 
505 8 |a Quality control policies of the engagement team (based on Statement of Auditing Standard (SAS)-122 (AU-C 220))Overall objectives of an independent auditor (based on SAS-122 (AU-C 200)); Audit engagement (based on SAS-122 (AU-C 210)); Internal control system and role of internal auditors (based on SAS-128 (AU-C 610)); Audit planning (based on SAS-122 (AU-C 300)); Audit evidence (based on SAS-122 (AU-C 500)); Audit sampling (based on SAS-122 (AU-C 530)); External party confirmation (based on SAS-122 (AU-C 505)); Using the work of an expert (based on SAS-122 (AU-C 620)). 
505 8 |a Accounting estimates (based on SAS-122 (AU-C 540))Audit documentation (based on SAS-122 (AU-C 230)); Audit report (based on SAS-122 (AU-C 700)); 3.2.1.3. Parameter 3: General issues governing quality of audit; 3.2.2. Review of the Quality Control Framework in the United Kingdom (UK); 3.2.2.1. Parameter 1: Quality control policies of the accounting firm (based on International Standard on Quality Control (ISQC) (UK & Ireland)-1); 3.2.2.2. Parameter 2: Audit policies and procedures of the engagement team. 
520 |a This new work takes a comprehensive look at the quality control framework for statutory financial audit. Saha and Roy focus on identifying the different factors governing quality of audit and establish a comprehensive framework for quality control. 
588 0 |a Online resource; title from PDF title page (EBSCO, viewed July 18, 2017). 
590 |a Emerald Insight  |b Emerald All Book Titles 
590 |a eBooks on EBSCOhost  |b EBSCO eBook Subscription Academic Collection - Worldwide 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Finance, Public  |x Accounting. 
650 0 |a Auditing. 
650 0 |a Financial statements. 
650 6 |a Finances publiques  |x Comptabilité. 
650 7 |a Accounting.  |2 bicssc 
650 7 |a BUSINESS & ECONOMICS  |x Accounting  |x Financial.  |2 bisacsh 
650 7 |a Auditing  |2 fast 
650 7 |a Finance, Public  |x Accounting  |2 fast 
650 7 |a Financial statements  |2 fast 
700 1 |a Roy, Mitrendu Narayan,  |e author. 
758 |i has work:  |a Quality Control Procedure for Statutory Financial Audit (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCYVQ8MhTvP4rpHxBxRYTf3  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version :  |z 9781787142275 
856 4 0 |u https://www.emerald.com/insight/publication/doi/10.1108/9781787142268  |z Texto completo 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=4718905  |z Texto completo 
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