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20241006213017.0 |
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170711s2017 enk ob 001 0 eng d |
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|a 1096437214
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|a 1286905001
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|a 9781787142268
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|a 9781787149137
|q (ePub ebook)
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|a 1787149137
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|z 9781787142275
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|z (OCoLC)1096437214
|z (OCoLC)1167470729
|z (OCoLC)1286905001
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|a 9781787149137
|b Emerald Group Publishing
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|x 001010
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|a HCDD
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|a Saha, Siddhartha Sankar,
|e author.
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|a Quality control procedure for statutory financial audit :
|b an empirical study /
|c Siddhartha Sankar Saha, Mitrendu Narayan Roy.
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|a First edition.
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|a Bingley, UK :
|b Emerald Publishing Limited,
|c 2017.
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300 |
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|a 1 online resource
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336 |
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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|a online resource
|b cr
|2 rdacarrier
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|a Includes bibliographical references and index.
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|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.
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|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.
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|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.
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|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)).
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|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.
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|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.
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|a Online resource; title from PDF title page (EBSCO, viewed July 18, 2017).
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650 |
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|a Finance, Public
|x Accounting.
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650 |
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|a Auditing.
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650 |
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|a Financial statements.
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650 |
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|a Accounting.
|2 bicssc
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|a BUSINESS & ECONOMICS
|x Accounting
|x Financial.
|2 bisacsh
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|a Auditing
|2 fast
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|a Finance, Public
|x Accounting
|2 fast
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650 |
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|a Financial statements
|2 fast
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1 |
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|a Roy, Mitrendu Narayan,
|e author.
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|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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|i Print version :
|z 9781787142275
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856 |
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|u https://ebookcentral.proquest.com/lib/holycrosscollege-ebooks/detail.action?docID=4718905
|y Click for online access
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|a EBC-AC
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|a 92
|b HCD
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