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Books on the topic 'External audit'

Author: Grafiati
Published: 4 June 2021
Last updated: 30 May 2022

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1

Anderson, Rodney J. The external audit. 2nd ed. Toronto (Ontario): Pitman Publishing, 1988.

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2

Davis, Roger. Added value to the external audit. London: Auditing Practices Committee, 1990.

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3

Board, Auditing Practices. Communication between external auditors and audit committees. London: Auditing Practices Board, 1998.

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4

Services, San Francisco (Calif ). Dept of Public Health Jail Health. Jail Health Services 1999 external audit report. San Francisco, CA: Dept. of Public Health, Jail Health Services, 1999.

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5

Innes, John. A Simulated lending decision with external management audit reports. Dundee: University of Dundee, 1992.

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6

Osipov, Vladimir. Control and audit of the activities of a commercial organization: external and internal. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1137320.

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The textbook reveals the role of control in ensuring the effective operation of a commercial organization, and sets its purpose and objectives. The main directions of external and internal control of the activities of a commercial organization are defined and the characteristics of the functions performed by them are given. The basic principles of external and internal audit are formulated, their purpose is defined, and the procedure for regulatory and legal regulation of audit activities in the Russian Federation is considered. The features of control over the activities of a commercial organization in management accounting are revealed, and the need for its further development in modern business conditions is justified. To consolidate the theoretical material, the practical and methodological support of the discipline is provided. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students in the bachelor's degree program 38.03.01 " Economics "(profile "Accounting, Analysis and Audit") and teachers of economic specialties, students of the postgraduate education system, practitioners related to external and internal control and audit of the activities of commercial organizations.
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7

Felix, William L. Coordinating total audit coverage: The relationship between internal and external auditors. Altamonte Springs, Fla: Institute of Internal Auditors Research Foundation, 1998.

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8

Consulting, Inc Navigant. Department of Corrections external health care services provided to inmates: Performance audit. Denver]: Colorado Office of the State Auditor, 2005.

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9

Agency, Higher Education Relevance and Quality. Higher Education Relevance and Quality Agency: Report of an external quality audit. Addis Ababa: Higher Education Relevance and Quality Agency, 2011.

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10

Higher Education Relevance and Quality Agency. Higher Education Relevance and Quality Agency: Report of an external quality audit. Addis Ababa: Higher Education Relevance and Quality Agency, 2011.

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11

Banaga, Abdelgadir. External audit and corporate governance in Islamic banks: A joint practitioner-academic research study. Aldershot: Avebury, 1994.

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12

Gaston, S. J. Audit of small computer systems including LANs: A guide for external and internal auditors. Toronto: Canadian Institute of Chartered Accountants, 1993.

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13

Council, Further Education Funding. Guidance note on areas common to the college internal audit service and external auditor: Supplement D to the Audit Code of Practice. Coventry: FEFC, 1998.

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14

Forsyth, Stewart. External audit and review team report into child protection services in Edinburgh: Executive summary August 2004. [S.l.]: [s.n.], 2004.

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15

(Firm), Montgomery Watson Indonesia. 1999 external environmental audit: Excluding social, cultural, and economic impacts : PT Freeport Indonesia Operations, Irian Jaya, Indonesia. Jakarta, Indonesia: Montgomery Watson Indonesia, 1999.

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16

(Firm), Montgomery Watson Indonesia. 1999 external environmental audit PT Freeport Indonesia operations, Irian Jaya Indonesia: Excutive summary = 1999 audit lingkungan eksternal operasi PT. Freeport Indonesia, Irian Jaya, Indonesia : ringkasan eksekutif. Jakarta, Indonesia: Montgomery Watson Indonesia, 1999.

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17

Qi ye nei bu shen ji yu wai bu shen ji qu tong yan jiu: Research on the convergence of internal audit and external audit in enterprises. Dalian Shi: Dongbei cai jing da xue chu ban she, 2007.

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18

Council, Further Education Funding. Audit of 1995-96 funding unit claims and of the individualised student record: Guidelines for auditors of external institutions. [Coventry]: Further Education Funding Council, 1997.

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19

Humphrey, Christopher. The contemporary nature and significance of the external audit function: An empirical survey of the views of ICAEW members. London: ICAEW, 2002.

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20

Council, Further Education Funding. Audit of funding unit claims and of the individualised student record, 1996-97: Guidelines for institutions and their external auditors. [Coventry]: Further Education Funding Council, 1997.

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21

Everard, Patrick. Sélection de termes et expressions utilisés en matière de contrôle externe des finances publiques =: Selection of terms and expressions used in the external audit of the public sector. Luxembourg: Office des publications officielles des Communautés européennes, 1989.

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22

Everard, Patrick. Sélection de termes et expressions utilisés en matière de contrôle externe des finances publiques: Glossaire = Selection of terms and expressions used in the external audit of the public sector : glossary. Luxembourg: Office des publications officielles des Communautés européennes, 1989.

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23

Chhutiashvili, Lela. Environmental sustainability control system of economic entities. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1819036.

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The monograph is devoted to a comprehensive analysis of the environmental sustainability control system of economic entities, both internal (internal control services) and external (state supervision (control) and audit). Effective control of the environmental sustainability of economic entities carried out by audit organizations and internal control units in cooperation with state supervision (control) and audit of nature users is carried out in order to verify the compliance of the nature of their environmental activities, products and environmental management systems with current legislation, standards, rules, requirements in the field of environmental protection and to confirm the reliability of their reporting. Confirming the reliability of the reporting of economic entities, environmental supervisors are able to conduct an independent assessment of the environmental sustainability and effectiveness of the environmental activities of the audited organizations, issue their proposals and recommendations for making informed decisions by various stakeholders. The interaction of audit organizations with the internal control (audit) services of enterprises and state supervision (control) and audit bodies will contribute to the timely preparation of reliable accounting and consolidated financial statements by enterprises and increase the efficiency of their environmental activities. It is intended for researchers, students, postgraduates and undergraduates, entrepreneurs, managers and anyone interested in the problems of environmental sustainability control of economic entities.
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24

Council, Further Education Funding. Audit of 1997-98 final funding unit claim and of the 1997-98 individualised student record data: Guidelines for institutions and their external auditors. [Coventry]: Further Education Funding Council, 1998.

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25

Suyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. ru: 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", "International Financial Reporting Standards", "International Financial Reporting Standards: advanced course", "Consolidated reporting: practice of application", "Corporate reporting: Practice of application". It can be used when teaching the course "Audit" in the bachelor's degree, as well as by students of the postgraduate education system who apply for the auditor's qualification certificate and the accountant's qualification certificate, since it meets all the relevant requirements. It will be useful for practical workers — auditors, accountants, financial managers, business leaders, financial consultants and experts.
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26

Court of Auditors of the European Communities. Sélection de termes et expressions utilisés en matière de contrôle externe des finances publiques: Document de travail = Selection of terms and expressions used in the external audit of the public sector : working paper = Ausgewählte Fachbegriffe und Ausdrücke der staatlichen Finanzkontrolle : Arbeitsunterlage = Selección de los términos y expresiones utilizados en la auditoría externa de la Hacienda pública : documento de trabajo. Luxembourg: Office des publications officielles des Communautés européennes, 1989.

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27

Plaskova, Nataliya. Methodology. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1842566.

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The monograph reveals a system of methodological approaches of a theoretical, methodological and practical nature to improve the processes of creating and functioning of a system of accounting and analytical information that comprehensively reflects the vital activity of an organization in the modern conditions of the development of the digital economy of Russia. The article presents a set of organizational and methodological tasks and options for their solutions regarding the formation of a high-quality information base for providing a controlling system and making internal management decisions by the management and managers of companies, as well as to meet the information requests of external stakeholders. The introduction of the proposed author's methods and methods into the accounting and analytical practice of organizations allows optimizing management costs associated with accounting and management accounting, analysis, planning, contributes to the qualitative functioning of internal information flows of the company, reliable disclosure of the financial situation and effectiveness of its activities, the organization of a quality controlling system and timely adequate response of management to negative impacts of external and internal factors, increasing business efficiency, strengthening its competitiveness. It is intended for researchers, university teachers, postgraduates, bachelors and masters studying in the fields of Economics, Management, Finance and Credit, as well as practitioners in the field of accounting, analysis, audit, internal control and management of financial and economic activities of organizations.
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28

Shah, Mahsood, and Chenicheri Sid Nair. External Quality Audit. Chandos Publishing, 2013. http://dx.doi.org/10.1533/9781780633169.

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29

Grimaldi, Monica. The external quality audit. Davis Horwood International Publishing, 2001.

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30

Kāntrūatsō̜p khunnaphāp čhāk phāinō̜k =: External audit. [Bangkok]: Sūan Wičhai læ Phatthanā, Samnak Māttrathān ʻUdommasưksā, Thabū̄ang Mahāwitthayālai, 1999.

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31

Board, Auditing Practices, ed. Effective communication between audit committees and external auditors. Kingston upon Thames: Croner.CCH Group, 2002.

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32

Blokdyk, Gerardus. External Audit Staff a Complete Guide - 2020 Edition. Emereo Pty Limited, 2020.

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33

African Forum & Network on Debt & Development., ed. Ecuador at the cross-roads: An integral audit of the public debt : a case study. Harare: African Forum and Network on Debt and Development, 2007.

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34

Jameson, Steven Earl. Acquisition of external audit services: A model request for proposal. Institute of Internal Auditors, 2002.

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35

External Quality Audit: Has It Improved Quality Assurance in Universities? Chandos Publishing, 2013.

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36

Md. Ali, Azham. The political economy of external auditing in Malaysia 1957 - 1997. UUM Press, 1999. http://dx.doi.org/10.32890/9839559656.

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This work investigates the role and contribution of external auditing as practiced in Malaysian society in the first 40 years since independence in 1957.It applies the political economic approach, which emphasises the social relations aspects of professional activity rather than economic forces alone.The political economic approach is applied by utilising an enlarged exogenous framework of processual change analysis.This particular interpretive framework views external auditing in Malaysia over the forty year period (1957-1997) as an open, dynamic social system comprising two pattern transformations.The study focuses specifically on the historical development of, and environment influences on the countrys audit practice and provides insights into the operational form of contemporary audit practice and the historical, social, economic and political determinants of that form.The writer extrapolates that in all probability, the future of auditing in Malaysia will continue to be constrained by unresolved problems; audit in Malaysia seems to be case of the triumph of hope over experience.
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37

Discussion Note on Strengthening the Parliament and Supreme Audit Institution Relationship to Enhance External Audit Performance in the Western Balkans. World Bank, Washington, DC, 2020. http://dx.doi.org/10.1596/33628.

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38

Higson, Andrew William. An empirical investigation of the external audit process: A study of the reaction of professional auditors torecent changes in the audit environment. Bradford, 1987.

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39

Forum, Public Audit, ed. The different roles of external audit, inspection and regulation: A guide for public service managers. [London]: Public Audit Forum, 2002.

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40

Auditors, The Institute of Internal. Sarbanes-Oxley Act Webcast Series I: Coordinating Internal and External Audit Work in Meeting Sarbanes-Oxley Requirements. The Institute of Internal Auditors, 2003.

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41

The power of three: Understanding the roles and relationships of internal and external auditors and audit committees. London: Institute of Chartered Accountants in England & Wales, 2003.

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42

An Experimental Study of Review of Preliminary Audit Strategy by External Auditors (Studies in Canadian Accounting Research). Canadian Academic Accounting, 1987.

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43

Ray, Graham, Abdelgadir Banaga, and Cyril Tomkins. External Audit and Corporate Governance in Islamic Banks: A Joint Practitioner-Academic Research Study (Avebury Series in Philosophy). Ashgate Publishing, 1994.

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44

Massachusetts public libraries in crisis: The burden of non-resident lending and borrowing : a report of the Senate Committee on Post Audit and Oversight. [Boston, MA] (Rm 312, State House, Boston 02133): The Committee, 1992.

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45

Ray, Sumantra (Shumone), Sue Fitzpatrick, Rajna Golubic, Susan Fisher, and Sarah Gibbings, eds. Audits and inspections. Oxford University Press, 2016. http://dx.doi.org/10.1093/med/9780199608478.003.0024.

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Audits and inspections are a vital and well recognised part of the clinical trial process. The requirement for quality data is recognised by everyone who works in clinical research. The ability to maintain accuracy and quality throughout a clinical trial is a dynamic process which involves both ongoing quality control (QC) steps and systematic and independent quality assurance (QA). This chapter starts by outlining the comparison between QC and QA and how these important processes form part of a Quality Management System (QMS) for an organisation. Additionally, we cannot begin to start discussing aspects of quality in clinical research without thinking about Good Clinical Practice (GCP) and this is frequently referenced throughout the chapter. Establishing a QA Unit, especially in the healthcare environment can be daunting. There always seems to be so many priorities and there are often pressures from within the organisation or from other teams for your help and support. It is important to allocate resources carefully to ensure the QA Unit is effective. By having an effective Quality Management System and a QA programme of effectual audits means that a range of possible risks may be prevented. Study-specific audits looking particularly at site audits are discussed as well as a systems based approach which is more common in larger QA Units. The audit process is reviewed in detail for both internal and external audits. Finally, inspection preparation, the inspection process and a detailed comparison of EMA, FDA and MHRA regulations used by inspectors is presented.
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46

Amran, Noor Afza. Contemporary issues in financial reporting, auditing and corporate governance. UUM Press, 2013. http://dx.doi.org/10.32890/9789670474564.

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Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance.This book is written in a clear and reader-friendly manner to create readers interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.The articles written in this book are: Corporate Social Responsibility and Post-Crisis StrategyEmployee Stock Options Popularity of Financial Ratios in the Annual ReportsThe Relationship between Pension Funds and Dividend PayoutDoes Audit Firm Merger Add Value to Its Clients? Co-operation between Internal and External Auditors: From the Perspective of Internal Auditors in Malaysian Local Authorities Auditor Choice: Events and TheoriesThe Global Audit Expectation Gap: Within and between Muslim CountriesOwnership Holdings: Selected Malaysian Family Businesses Ethnic Diversity in Malaysian Initial Public OfferingsCEO Succession in Malaysian PLCs: Does Firm Characteristic Make a Difference?A Framework of Good Governance: Lessons for the Inland Revenue Board Malaysia.
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47

External Audits of Microfinance Institutions: A Handbook (Technical Tool Series). Pact Publications, 1998.

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48

L' Audit externe: Manuel d'audit financier à l'usage des praticiens et des entreprises. Antananarivo, Madagascar: Rindra Editeurs, 1989.

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49

Gray, Rob, and Irene Herremans. Sustainability and Social Responsibility Reporting and the Emergence of the External Social Audits: The Struggle for Accountability? Oxford University Press, 2011. http://dx.doi.org/10.1093/oxfordhb/9780199584451.003.0022.

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