Management should know that fudging the accounts, even if done within acceptable limits, can hide deteriorating financial performance only in the short run.Lim Guan HuaSingapore Management ReviewHua, L . G. ...
What audit means to the Chief, Forest ServiceUSDAMcGuire, J.RPulse
An ICAEW survey shows that 52 percent of accountants in unlisted companies describe their knowledge of IAS as poor or very poor. Research conducted by the Audit Committee Institute has shown that 52 percent of audit committee members ...
auditcriteriaprotocolsguidelinesIn this article the author analyzes the economic condition of pension plans in Great Britain in 2009. The government's decision to reduce the value of pension savings depending on the income capacity of ...
Begbie believes that the effectiveness of an audit depends on the auditor being independent of the party rendering the account. He also suggested in his evidence that the auditor should be nominated by an impartial government authority. He was clearly...
The company should conduct an audit of the enterprise understanding of the business objectives and strategy. Internal branding, done well, allows employees to transition from being informed, to understanding the information, to becoming committed, so that t...
In the wake of political upheaval, the Human Fertilisation and Embryo Authority (HFEA) has faced increasing insecurity over its future as a pivotal regulatory body of fertility practices in the UK. HFEA regulates activities by means of ...
The article discusses Curt Pringle's ascension to speakership of the California State Assembly and the investigation of allegedly corrupt activities of his predecessor, Willie Brown. There will an independent audit to unravel how Brown and his mi...
Other directors surveyed cited several advantages of small groups, including less demanding administrative tasks and the opportunity to become involved in day-to-day activities. For the audit staff, a smaller department means greater exposure ...
This book is the first systematic exploration of audit as a principle of social organization and control. The author critically examines the reasons, means, and consequences of this audit explosion. He raises important questions about the efficacy of audit processe...