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auditor (38 results), auditor independence (28 results), independent auditor (5 results)
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- Sarbanes-Oxley Compliance: How to Survive (and Win)
- Thanks to new regulations, Sarbox compliance has become a lot less costly and more efficient. Here's how to use it to your best advantage. Create a Controls-Friendly Culture From the Top Goal: Lay the...
- Articles 2008-02-26
- Conducting an Internal Audit
- The internal audit is an essential—and now much discussed—part of business. The Institute of Internal Auditors, an international association of internal auditors, offers this definition: "An independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing...
- Articles 2007-11-15
- The Going-Concern Assumption Revisited: Assessing A Company's Future Viability
- From the executive summary: ‘Given the national recession that officially began in the beginning of the 21st century, the increase in the rate of bankruptcy filings was not completely unexpected. More surprising is the auditors' failure to warn the investing public of the financial distress and impending failure of their...
- White papers 2003-01-01
- Expanded Guidance For Auditor Fraud Detection Responsibilities
- From the executive summary: ‘Auditors focus on activities that result in materially misstated financial statements. Intent determines whether such activities are fraudulent or due to error. Two types of misstatements are relevant to auditors' consideration of fraud: the ones arising from fraudulent financial reporting, and the others arising from misappropriation...
- White papers 2003-01-01
- Guidelines For Trust Audits
- From the executive summary: ‘The independence of the auditors, whether internal or external, should not be compromised. Auditors must report to the board of directors, enabling the audit function to be independent of trust management. Internal auditors must not include individuals currently employed in the bank's trust department or trust...
- White papers 2003-01-01
- How Sarbanes-Oxley Will Change The Audit Process
- From the executive summary: ‘The Sarbanes-Oxley Act's internal control certification provisions impose significant responsibilities on both management and the auditor. The former will have to take ownership of the process of identifying, documenting and evaluating significant controls as well as determining which locations or business units to evaluate. For auditors,...
- White papers 2003-09-01
- Audit Your Auditor
- From the executive summary: ‘Auditors vary widely in individual experience and skills. Manufacturers need to be aware of the reality when selecting a registrar and an auditor. Today, there are far more registrars who are competing for fewer highly trained auditors. A competent auditor must be able to assess a...
- White papers 2003-04-01
- "No Pushing Or Shoving" – SEC Rules Prohibiting Improper Influence On Auditors
- From the executive summary: ‘The Securities and Exchange Commission SEC adopted rules in accordance with the Section 303 of the Sarbanes-Oxley Act, which was designed to prohibit ‘improper influence' on auditors. It is important for corporate officers and directors of the companies to be familiar with the new Rule as...
- White papers 2003-01-01
- Accountants: Audit Standards ‘Sarbanes-Oxley' Needs Fixing
- A recent Act seeks to impart reliability to certified financial reports of public companies. The Act keeps a check on the auditor's behavior and prohibits an auditor from performing non-audit services for its audit clients. The Act does, however, permit an auditor to provide tax services to its audit client...
- White papers 2002-08-13
- Sarbanes-Oxley Act of 2002 (Pl 107-204) and Impact on the IT Auditor
- The world of financial auditing has changed dramatically during the past decade and continues to change rapidly as more and more companies rely on information technology to achieve their business objectives. Certainly, the passage of the Sarbanes-Oxley Act of 2002 (Public Law 107-204) have a major impact on the internal...
- White papers 2003-11-04
- The Role of Incentives to Manage Earnings and Quantification in Auditors' Evaluations of Management-Provided Evidence
- This paper conducts an experiment to examine two factors that is expected to affect auditors' evaluations of management-provided explanations for an unexpected balance in an account requiring significant estimation (i.e., revenue): whether the explanation is quantified i.e., put into numbers) and the strength of the manager's incentives to manage earnings....
- White papers 2003-03-01
- The Role of Auditors and Tax Advisors in the Hedge Funds Industry
- Auditors and tax advisors engaged by a hedge fund play a pivotal role throughout the life of the fund. Pure "auditing" services are normally only one of the roles played by the firm of auditors and tax advisors collectively referred to as auditors throughout this article. This article provides an...
- White papers 2004-03-26
- New Tools Help Internal Auditors Transform Purchase-to-Payment Audits for Competitive Advantage
- Internal auditors and corporate executives are always looking for ways to give their company a competitive edge. One highly examined area is the purchase-to-payment function. In the purchase-to-payment function, historically internal auditors review samples of transactions for exceptions. If they find none, they conclude there is no problem. The article...
- White papers
- Internal Auditor: Uncovering Fraud
- Internal Auditors and other key players in the financial reporting process are being pressured to step up their efforts to fight fraud. Legal regulatory and standards-setting actions in the United States require companies to develop effective antifraud programs, controls and risk-assessment processes, which independent auditors will audit annually. As a...
- White papers 2004-04-01
- Differences in Financial Statement and Compliance Audit Assessments Between Big 5 and Non-Big 5 Auditors
- This paper investigates whether Big 5 auditors provide better assessments than non-Big 5 auditors in a financial statement and compliance audit setting. While prior studies consistently indicate users of financial statements and companies hiring auditors believe there are quality differences between auditors, there is little research on how these quality...
- White papers 2002-12-01
- Interaction Between Internal Audit and Different Organisational Parties: An Analysis of Expectations and Perceptions
- The study presented in this paper investigated in a qualitative way the interaction between the internal auditors and on the one hand AC members and on the other hand CEOs / CFOs. The extended analysis leads to the following conclusions. Overall, it became clear that both groups have high expectations...
- White papers 2005-12-01
- The Whole Truth: Or Why Accruals Accounting Means Better Management
- To maximise the value it gets from auditors, the audit committee's relationship with auditors should be open and positive, rather than confrontational or defensive. As the role of audit committees continues to develop, public auditors will continue to be challenged to provide them with insight into the comparative position of...
- White papers 2002-11-01
- Forging Partnerships Between Auditors And Security Managers
- This presentation explains forging partnerships between auditors and security managers.
- Presentations
- A Cure for Enron-Style Audit Failures
- If companies and regulators are ever to learn from the collapse of Enron and prevent similar corporate debacles in the future, they must look more closely at the relationship between auditors, managers and the company audit committee. It has been seen that creative accounting is part of the competition among...
- White papers 2002-05-13
- Fraud Detection: SAS 99 Increases Auditors' Responsibilities
- Numerous examples of financial statement fraud and alleged auditor negligence have been disclosed over the past 15 months-WorldCom/Arthur Andersen, Xerox/KPMG, Enron/Arthur Andersen, Adelphia Communications/Deloitte & Touche, Baptist Foundation of Arizona/Arthur Andersen, to name a few. Many have asked "Where were the auditors?" The new standard SAS No. 99 addresses auditors'...
- White papers 2003-01-01
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