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Books on the topic 'Brazilian and international audit standards'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

American Institute of Certified Public Accountants. Assessing and responding to audit risk: International auditing standards. American Institute of Certified Public Accountants, 2013.

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2

Suyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.

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The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing.  Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "Internation

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3

Local responses to international pressure: A process of institutionalisation of audit quality in Russia. Akademis Förlag, 2006.

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4

Diamond, Jack. The role of internal audit in government financial management: An international perspective. International Monetary Fund, Fiscal Affairs Department, 2002.

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5

Sester, Peter. Institutional Reform of Maturing Capital Markets: The Brazilian Novo Mercado. An institutional economic analysis of international standards, regulation, and self-regulation. de Gruyter Recht, 2009. http://dx.doi.org/10.1515/9783899496536.

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6

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Examining the impact of the Sarbanes-Oxley Act and developments concerning international convergence: Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Eighth Congress, second session, on regulations in the United Kingdom and Hong Kong, strengthening corporate governance and internal controls, concerns of small companies, and the changed behavior of audit committees, management, and auditors, September 9, 2004. U.S. G.P.O., 2005.

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7

Hayes, Rick, Philip Wallage, and Peter Eimers. Principles of International Auditing and Assurance. Amsterdam University Press, 2021. http://dx.doi.org/10.5117/9789463720069.

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The first textbook based upon International Standards on Auditing (ISAs), this fully revised and updated fourth edition presents a structured approach to auditing principles using ISAs as its basis. The International Standards on Auditing are now widely regarded as the global benchmark for auditing standards and as such an important audit quality indicator. This book describes the developments and practical use of all ISAs, as well as significant national standards in different countries. The new edition has been updated in line with International Standards and presents a truly International p

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8

Burdenko, Elena, Elena Bykasova, and Oksana Kovaleva. Foreign economic activity: taxation, accounting, analysis and audit. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1258649.

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The textbook deals with the problems of conducting foreign economic activity from the point of view of taxation, accounting, analysis, audit, application of Russian and international legislation regulating this type of activity. All theoretical provisions are analyzed on the example of practical situations that arise in real practice. The presented theoretical material and practical situations are designed to help master the conduct of foreign economic activity. The textbook contains diagrams, tables of typical operations, sample documents, verification tests on each topic, practical tas

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9

Financial Management: Audit of the White House Commission on the National Moment of Remembrance for fiscal years 2003 and 2002. The Office, 2004.

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10

Kazakova, Nataliya, Margarita Gorodetskaya, Elena Efremova, et al. The audit for the masters in Russian and international standards. Infra-M Academic Publishing House, 2017. http://dx.doi.org/10.12737/20848.

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11

Principles of Auditing: An Introduction to International Standards on Auditing. Pearson Education, Limited, 2014.

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12

1946-, Hayes Rick Stephan, ed. Principles of auditing: An introduction to international standards of auditing. 2nd ed. Financial Times Prentice Hall, 2004.

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13

Guy, Dan M., Linda A. Lach, and D. R. Carmichael. Ppc's Guide to International Standards on Auditing and Related Services: Covers All International Standards on Audit, Agreed-Upon Procedures; Review, and ... the Isae on Assurance Engagements, and the i. 5th ed. Practitioners Pub Co, 2003.

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14

Principles of Auditing: An Introduction to International Standards on Auditing (2nd Edition). 2nd ed. Prentice Hall, 2004.

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15

Accountants, International Federation of, ed. Applicability of international standards on auditing to the audit of financial statements of governments and other non-business public sector entities. The Federation, 1992.

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16

Castro, Claudio de Moura. The Development of Brazilian Education. Edited by Edmund Amann, Carlos R. Azzoni, and Werner Baer. Oxford University Press, 2018. http://dx.doi.org/10.1093/oxfordhb/9780190499983.013.25.

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This chapter examines the evolution of education in Brazil over the long term. It is established that historical circumstances allied to successive policy failures help account for Brazil’s disappointing performance in the educational field in international comparative terms. In 1920, the system covered 9% of school-age children, 26% by 1950 and, more recently, 98% of 6–14-year-old children have been covered. The acceleration in growth, particularly since the 1950s, has been an impressive achievement. The latest records indicate that 71% of the relevant age cohort finishes basic education. Sec

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17

Federal research: Assessment of the financial audit for SEMATECH's activities in 1989 : report to congressional requesters. The Office, 1991.

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18

Federal research: Assessment of the financial audit for SEMATECH's activities in 1990 : report to congressional requesters. The Office, 1992.

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19

Financial management: Fiscal year 1992 audit of the Defense Cooperation Account : report to the Congress. The Office, 1993.

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20

Shein, Erica, and Chad Vickery. Election Audits. Oxford University Press, 2017. http://dx.doi.org/10.1093/acprof:oso/9780190677800.003.0005.

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This chapter examines the role of the international community when using audits as a way of settling disputes about election results. Examples include Afghanistan in 2014, Haiti in 2010, and Kosovo in 2010. The aim of these audits is to resolve allegations of fraud, to mediate peacefully among disputing parties, and to establish credible evidence about the results. This process is thought to be particularly important for peace building in fragile states where governance structures and rule of law are weak and fraud allegations over election outcomes may easily trigger further conflict and viol

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