Results 301 to 310 of about 387,437 (360)
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2017
The chapter presents a conceptual framework for studying the interplay of audit and democratic governance in today’s audit societies. The presented framework is then used to analyse how two major audit systems play out in a specific, but major, welfare area, namely the elder care sector in Sweden. The chapter also examines the implications of audit and
Anders Hanberger +2 more
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The chapter presents a conceptual framework for studying the interplay of audit and democratic governance in today’s audit societies. The presented framework is then used to analyse how two major audit systems play out in a specific, but major, welfare area, namely the elder care sector in Sweden. The chapter also examines the implications of audit and
Anders Hanberger +2 more
openaire +1 more source
2019
A specialist in the field of accounting should be able to provide a rational organization of accounting and reporting based on the choice of effective accounting policies; be able to organize the accounting of the presence and movement of property, timely reflection in the accounts of accounting operations related to the cost of production and ...
YUriy Alyeksyeyev +7 more
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A specialist in the field of accounting should be able to provide a rational organization of accounting and reporting based on the choice of effective accounting policies; be able to organize the accounting of the presence and movement of property, timely reflection in the accounts of accounting operations related to the cost of production and ...
YUriy Alyeksyeyev +7 more
openaire +1 more source
2020
Auditing is frequently justified in terms of accountability. By virtue of their strong formal independence, supreme audit institutions (SAIs) are expected to scrutinize public spending and actions, thereby forcing authorities to explain themselves and take actions against malfunctions.
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Auditing is frequently justified in terms of accountability. By virtue of their strong formal independence, supreme audit institutions (SAIs) are expected to scrutinize public spending and actions, thereby forcing authorities to explain themselves and take actions against malfunctions.
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2020
This chapter provides a comparative account of the role played by supreme audit institutions (SAIs) from across the EU, and the European Court of Auditors (ECA) in controlling administrative power. It demonstrates how audit can encourage good administrative practice and good governance by promoting administrative accountability.
Alex Brenninkmeijer +2 more
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This chapter provides a comparative account of the role played by supreme audit institutions (SAIs) from across the EU, and the European Court of Auditors (ECA) in controlling administrative power. It demonstrates how audit can encourage good administrative practice and good governance by promoting administrative accountability.
Alex Brenninkmeijer +2 more
openaire +1 more source
2018
Pursuant to Art 70 Draft Financial Regulations, two independent and impartial auditors will be appointed (Art 75(1) Draft Financial Regulations). The working group had been of the opinion that one auditor could be sufficient to fulfil the function effectively during the start-up period but eventually decided that two auditors should be appointed for ...
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Pursuant to Art 70 Draft Financial Regulations, two independent and impartial auditors will be appointed (Art 75(1) Draft Financial Regulations). The working group had been of the opinion that one auditor could be sufficient to fulfil the function effectively during the start-up period but eventually decided that two auditors should be appointed for ...
openaire +1 more source
2020
In recent years, a number of high-profile company failures have raised fundamental questions about the willingness and/or ability of auditors to exercise the professional scepticism necessary for the production of robust audits.The report argues that audit failure takes place within a particular configuration of economic, cultural and regulatory ...
Leaver, Adam +3 more
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In recent years, a number of high-profile company failures have raised fundamental questions about the willingness and/or ability of auditors to exercise the professional scepticism necessary for the production of robust audits.The report argues that audit failure takes place within a particular configuration of economic, cultural and regulatory ...
Leaver, Adam +3 more
openaire +1 more source
1999
Abstract We have seen in Chapter 1 how the public expenditure process operates. Once money voted by Parliament has been spent, it must be accounted for and those accounts must be audited. These are two separate processes, and so, in order to understand the constitutional role of audit it is essential that the concepts of accounting and ...
Fidelma White, Kathryn Hollingsworth
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Abstract We have seen in Chapter 1 how the public expenditure process operates. Once money voted by Parliament has been spent, it must be accounted for and those accounts must be audited. These are two separate processes, and so, in order to understand the constitutional role of audit it is essential that the concepts of accounting and ...
Fidelma White, Kathryn Hollingsworth
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Economic accountability audit by internal auditing departments
Managerial Auditing Journal, 1997Presents introductory material on internal audit in China then plunges into the exciting world of the economic accountability audit. Shows how this is very much at the heart of the socialist market economy reform and the related role of internal audit. It is integrally connected to the core tasks of an industry and is already proving its worth.
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Accounting Accruals, Audit Quality, and Audit Pricing
European Accounting Review, 2023openaire +4 more sources