Quality control procedure for statutory financial audit : an empirical study /
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Author / Creator: | Saha, Siddhartha Sankar, author. |
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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 |
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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). | |
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 |
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