Public sector auditing: practical techniques for an integrated approach
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London u.a.
Chapman and Hall
1990
|
| Ausgabe: | 1. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 334 S. graph. Darst. |
| ISBN: | 0412362600 |
Internformat
MARC
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| 035 | |a (DE-599)BVBBV006593425 | ||
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| 100 | 1 | |a Jones, Peter C. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Public sector auditing |b practical techniques for an integrated approach |c P. C. Jones and J. G. Bates |
| 250 | |a 1. ed. | ||
| 264 | 1 | |a London u.a. |b Chapman and Hall |c 1990 | |
| 300 | |a XIV, 334 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Finances publiques - Grande-Bretagne |2 ram | |
| 650 | 7 | |a Secteurs public et parapublic - Évaluation - Grande Bretagne |2 ram | |
| 650 | 7 | |a Vérification comptable - Grande-Bretagne |2 ram | |
| 650 | 4 | |a Finanzwirtschaft | |
| 650 | 4 | |a Finance, Public |z Great Britain |x Auditing | |
| 650 | 0 | 7 | |a Öffentliches Rechnungswesen |0 (DE-588)4139179-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Revision |g Wirtschaft |0 (DE-588)4049674-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Verwaltung |0 (DE-588)4063317-2 |2 gnd |9 rswk-swf |
| 651 | 4 | |a Großbritannien | |
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| 689 | 0 | 1 | |a Revision |g Wirtschaft |0 (DE-588)4049674-0 |D s |
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| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804120866175320064 |
|---|---|
| adam_text | Contents
Preface ix
Glossary of terms xi
1 The audit environment and current issues 1
Introduction 1
What is the public sector? 1
Who are the auditors? 5
Who is the client ? 7
Current auditing issues 8
Concluding points 14
2 The nature of audit 15
Introduction 15
The audit function 15
The audit assignment 16
The essential audit process 16
Types of assignment 20
Assistance to management 21
Internal and external auditors 22
Case studies 23
Concluding points 24
3 Strategic and business planning 25
Introduction 25
Strategic planning 26
Strategic planning for an individual client 26
Lack of resources 32
Business planning 34
Components of a business plan 37
Summary 43
viii Contents
Sources of comparative figures 243
Follow up work after VFM assignments 243
Other VFM roles of the auditor 244
Summary 248
Case study 10.1 Ribstone District Health Authority 249
Case study 10.2 Urban Pollution Inspectorate 251
Concluding points 254
11 An overview of computer audit 255
Introduction 255
The role of computer auditors 255
Systems development audit 257
Applications audit 260
Common databases 264
Use of computers in general audit work 264
Computer assisted audit techniques 267
Summary 268
Case study 11.1 National Art Museum computerized
inventory records 269
Case study 11.2 Land Development Commission
evaluation of application controls 272
Concluding points 274
12 Forming final opinions and reporting 275
Introduction 275
Auditing Standards and Guidelines 275
Opinion forming 276
More complex opinions 279
Regularity 284
Final opinions 287
Reporting 289
Summary 293
Case study 12.1 JARDS forming an opinion on the
purchases system 294
Case study 12.2 Systems reliability audit of purchases and
stock 302
Final concluding points 306
Specimen working papers 308
Bibliography 329
Index 331
|
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| dewey-search | 657/.835045/0941 |
| dewey-sort | 3657 6835045 3941 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. ed. |
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| geographic | Großbritannien |
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| id | DE-604.BV006593425 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T16:48:53Z |
| institution | BVB |
| isbn | 0412362600 |
| language | English |
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| physical | XIV, 334 S. graph. Darst. |
| publishDate | 1990 |
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| publisher | Chapman and Hall |
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| spelling | Jones, Peter C. Verfasser aut Public sector auditing practical techniques for an integrated approach P. C. Jones and J. G. Bates 1. ed. London u.a. Chapman and Hall 1990 XIV, 334 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Finances publiques - Grande-Bretagne ram Secteurs public et parapublic - Évaluation - Grande Bretagne ram Vérification comptable - Grande-Bretagne ram Finanzwirtschaft Finance, Public Great Britain Auditing Öffentliches Rechnungswesen (DE-588)4139179-2 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Verwaltung (DE-588)4063317-2 gnd rswk-swf Großbritannien Verwaltung (DE-588)4063317-2 s Revision Wirtschaft (DE-588)4049674-0 s DE-604 Öffentliches Rechnungswesen (DE-588)4139179-2 s 1\p DE-604 Bates, Jonathan G. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004209837&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Jones, Peter C. Bates, Jonathan G. Public sector auditing practical techniques for an integrated approach Finances publiques - Grande-Bretagne ram Secteurs public et parapublic - Évaluation - Grande Bretagne ram Vérification comptable - Grande-Bretagne ram Finanzwirtschaft Finance, Public Great Britain Auditing Öffentliches Rechnungswesen (DE-588)4139179-2 gnd Revision Wirtschaft (DE-588)4049674-0 gnd Verwaltung (DE-588)4063317-2 gnd |
| subject_GND | (DE-588)4139179-2 (DE-588)4049674-0 (DE-588)4063317-2 |
| title | Public sector auditing practical techniques for an integrated approach |
| title_auth | Public sector auditing practical techniques for an integrated approach |
| title_exact_search | Public sector auditing practical techniques for an integrated approach |
| title_full | Public sector auditing practical techniques for an integrated approach P. C. Jones and J. G. Bates |
| title_fullStr | Public sector auditing practical techniques for an integrated approach P. C. Jones and J. G. Bates |
| title_full_unstemmed | Public sector auditing practical techniques for an integrated approach P. C. Jones and J. G. Bates |
| title_short | Public sector auditing |
| title_sort | public sector auditing practical techniques for an integrated approach |
| title_sub | practical techniques for an integrated approach |
| topic | Finances publiques - Grande-Bretagne ram Secteurs public et parapublic - Évaluation - Grande Bretagne ram Vérification comptable - Grande-Bretagne ram Finanzwirtschaft Finance, Public Great Britain Auditing Öffentliches Rechnungswesen (DE-588)4139179-2 gnd Revision Wirtschaft (DE-588)4049674-0 gnd Verwaltung (DE-588)4063317-2 gnd |
| topic_facet | Finances publiques - Grande-Bretagne Secteurs public et parapublic - Évaluation - Grande Bretagne Vérification comptable - Grande-Bretagne Finanzwirtschaft Finance, Public Great Britain Auditing Öffentliches Rechnungswesen Revision Wirtschaft Verwaltung Großbritannien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004209837&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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