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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.
| Clasificación: | Libro Electrónico |
|---|---|
| Autores principales: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bingley, UK :
Emerald Publishing Limited,
2017.
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| Edición: | First edition. |
| Temas: | |
| Acceso en línea: | Texto completo Texto completo |
Tabla de Contenidos:
- 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.
- 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.
- 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.
- 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)).
- 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.