Quality control procedure for statutory financial audit :: an empirical study /
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.
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bingley, UK :
Emerald Publishing Limited,
2017.
|
| Ausgabe: | First edition. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781787142268 1787142264 1787142272 9781787142275 9781787149137 1787149137 |
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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 | ||
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| 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 | |
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| 700 | 1 | |a Roy, Mitrendu Narayan, |e author. | |
| 758 | |i has work: |a Quality Control Procedure for Statutory Financial Audit (Text) |1 https://id.oclc.org/worldcat/entity/E39PCYVQ8MhTvP4rpHxBxRYTf3 |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
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| adam_text | |
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| author | Saha, Siddhartha Sankar Roy, Mitrendu Narayan |
| author_facet | Saha, Siddhartha Sankar Roy, Mitrendu Narayan |
| author_role | aut aut |
| author_sort | Saha, Siddhartha Sankar |
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| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | H - Social Science |
| callnumber-label | HJ9733 |
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| contents | 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. 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. 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. 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)). 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. |
| ctrlnum | (OCoLC)993432933 |
| dewey-full | 657.835 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.835 |
| dewey-search | 657.835 |
| dewey-sort | 3657.835 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | First edition. |
| format | Electronic eBook |
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index.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="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. 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| id | ZDB-4-EBA-ocn993432933 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:27:55Z |
| institution | BVB |
| isbn | 9781787142268 1787142264 1787142272 9781787142275 9781787149137 1787149137 |
| language | English |
| lccn | 2017302643 |
| oclc_num | 993432933 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource |
| psigel | ZDB-4-EBA |
| publishDate | 2017 |
| publishDateSearch | 2017 |
| publishDateSort | 2017 |
| publisher | Emerald Publishing Limited, |
| record_format | marc |
| spelling | Saha, Siddhartha Sankar, author. Quality control procedure for statutory financial audit : an empirical study / Siddhartha Sankar Saha, Mitrendu Narayan Roy. First edition. Bingley, UK : Emerald Publishing Limited, 2017. 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references and index. 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. 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. 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. 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)). 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. 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. Online resource; title from PDF title page (EBSCO, viewed July 18, 2017). Finance, Public Accounting. http://id.loc.gov/authorities/subjects/sh85048271 Auditing. http://id.loc.gov/authorities/subjects/sh85009477 Financial statements. http://id.loc.gov/authorities/subjects/sh85048313 Finances publiques Comptabilité. Accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Auditing fast Finance, Public Accounting fast Financial statements fast Roy, Mitrendu Narayan, author. has work: Quality Control Procedure for Statutory Financial Audit (Text) https://id.oclc.org/worldcat/entity/E39PCYVQ8MhTvP4rpHxBxRYTf3 https://id.oclc.org/worldcat/ontology/hasWork Print version : 9781787142275 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1423699 Volltext |
| spellingShingle | Saha, Siddhartha Sankar Roy, Mitrendu Narayan Quality control procedure for statutory financial audit : an empirical study / 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. 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. 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. 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)). 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. Finance, Public Accounting. http://id.loc.gov/authorities/subjects/sh85048271 Auditing. http://id.loc.gov/authorities/subjects/sh85009477 Financial statements. http://id.loc.gov/authorities/subjects/sh85048313 Finances publiques Comptabilité. Accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Auditing fast Finance, Public Accounting fast Financial statements fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85048271 http://id.loc.gov/authorities/subjects/sh85009477 http://id.loc.gov/authorities/subjects/sh85048313 |
| title | Quality control procedure for statutory financial audit : an empirical study / |
| title_auth | Quality control procedure for statutory financial audit : an empirical study / |
| title_exact_search | Quality control procedure for statutory financial audit : an empirical study / |
| title_full | Quality control procedure for statutory financial audit : an empirical study / Siddhartha Sankar Saha, Mitrendu Narayan Roy. |
| title_fullStr | Quality control procedure for statutory financial audit : an empirical study / Siddhartha Sankar Saha, Mitrendu Narayan Roy. |
| title_full_unstemmed | Quality control procedure for statutory financial audit : an empirical study / Siddhartha Sankar Saha, Mitrendu Narayan Roy. |
| title_short | Quality control procedure for statutory financial audit : |
| title_sort | quality control procedure for statutory financial audit an empirical study |
| title_sub | an empirical study / |
| topic | Finance, Public Accounting. http://id.loc.gov/authorities/subjects/sh85048271 Auditing. http://id.loc.gov/authorities/subjects/sh85009477 Financial statements. http://id.loc.gov/authorities/subjects/sh85048313 Finances publiques Comptabilité. Accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Auditing fast Finance, Public Accounting fast Financial statements fast |
| topic_facet | Finance, Public Accounting. Auditing. Financial statements. Finances publiques Comptabilité. Accounting. BUSINESS & ECONOMICS Accounting Financial. Auditing Finance, Public Accounting Financial statements |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1423699 |
| work_keys_str_mv | AT sahasiddharthasankar qualitycontrolprocedureforstatutoryfinancialauditanempiricalstudy AT roymitrendunarayan qualitycontrolprocedureforstatutoryfinancialauditanempiricalstudy |