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

Saved in:
Bibliographic Details
Author / Creator:Saha, Siddhartha Sankar, author.
Edition:First edition.
Imprint:Bingley, UK : Emerald Publishing Limited, 2017.
Description:1 online resource
Language:English
Subject:Finance, Public -- Accounting.
Auditing.
Financial statements.
Accounting.
BUSINESS & ECONOMICS -- Accounting -- Financial.
Auditing.
Finance, Public -- Accounting.
Financial statements.
Electronic books.
Electronic books.
Format: E-Resource Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/11677462
Hidden Bibliographic Details
Other authors / contributors:Roy, Mitrendu Narayan, author.
ISBN:9781787142268
1787142264
1787142272
9781787142275
9781787149137
1787149137
9781787142275
Notes:Includes bibliographical references and index.
Online resource; title from PDF title page (EBSCO, viewed July 18, 2017).
Summary: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.
Other form:Print version : 9781787142275
LEADER 05892cam a2200709Ii 4500
001 11677462
005 20210426223521.6
006 m o d
007 cr cnu|||unuuu
008 170711s2017 enk ob 001 0 eng d
015 |a GBB794763  |2 bnb 
016 7 |a 018369205  |2 Uk 
019 |a 1096437214  |a 1167470729 
020 |a 9781787142268  |q (electronic bk.) 
020 |a 1787142264  |q (electronic bk.) 
020 |a 1787142272 
020 |a 9781787142275 
020 |a 9781787149137  |q (ePub ebook) 
020 |a 1787149137 
020 |z 9781787142275 
035 |a (OCoLC)993432933  |z (OCoLC)1096437214  |z (OCoLC)1167470729 
035 9 |a (OCLCCM-CC)993432933 
037 |a 9781787149137  |b Emerald Group Publishing 
040 |a N$T  |b eng  |e rda  |e pn  |c N$T  |d IDEBK  |d EBLCP  |d N$T  |d YDX  |d OCLCF  |d OCLCQ  |d ZCU  |d MERUC  |d CAUOI  |d IGB  |d AUW  |d BTN  |d MHW  |d INTCL  |d SNK  |d INT  |d OCLCQ  |d G3B  |d S8I  |d S8J  |d COO  |d OCLCQ  |d S9I  |d D6H  |d BWS  |d M8D  |d UKAHL  |d UKMGB  |d OCLCQ  |d LUN  |d AJS 
049 |a MAIN 
050 4 |a HJ9733 
072 7 |a BUS  |x 001010  |2 bisacsh 
072 7 |a KFC.  |2 bicssc bicssc 
072 7 |a BUS001010.  |2 bisacsh bisacsh 
080 |a 657 
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). 
650 0 |a Finance, Public  |x Accounting.  |0 http://id.loc.gov/authorities/subjects/sh85048271 
650 0 |a Auditing.  |0 http://id.loc.gov/authorities/subjects/sh85009477 
650 0 |a Financial statements.  |0 http://id.loc.gov/authorities/subjects/sh85048313 
650 7 |a Accounting.  |2 bicssc 
650 7 |a BUSINESS & ECONOMICS  |x Accounting  |x Financial.  |2 bisacsh 
650 7 |a Auditing.  |2 fast  |0 (OCoLC)fst00821166 
650 7 |a Finance, Public  |x Accounting.  |2 fast  |0 (OCoLC)fst00924478 
650 7 |a Financial statements.  |2 fast  |0 (OCoLC)fst00924782 
655 0 |a Electronic books. 
655 4 |a Electronic books. 
700 1 |a Roy, Mitrendu Narayan,  |e author. 
776 0 8 |i Print version :  |z 9781787142275 
903 |a HeVa 
929 |a oclccm 
999 f f |i c12c9c18-14ff-5590-9cd4-8d71efff872d  |s d11b7b62-203c-50df-91ba-65bd6f163eb4 
928 |t Library of Congress classification  |a HJ9733  |l Online  |c UC-FullText  |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=e000xna&AN=1423699  |z eBooks on EBSCOhost  |g ebooks  |i 12454788