Results 111 to 120 of about 64,188 (169)

Audit of Group Financial Statements

2014
While auditing a group financial statements, the group engagement partner is responsible for the direction, supervision, and performance of the group audit engagement. To that end, the group engagement partner is required to be satisfied that those performing the group audit engagement, including component auditors, collectively possess the appropriate
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Financial Statement Audit

2022
In the Manual „Financial Statement Audit” are established components and elements of financial reporting in the private and public sectors. In the Manual are reviewed the following issues: International Financial Reporting Standards (IFRS); International Public Sector Accounting Standards (IPSAS); Financial Statement Audit Regulation Practices and ...
Nino Pailodze   +3 more
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Auditing financial instruments

Journal of Corporate Accounting & Finance, 2012
AbstractFor most people, the current Great Recession and the Wall Street failures of 2008 came as a shock. Financial institutions had invested heavily in instruments like derivatives that turned out to be extremely risky. Why didn't the auditors detect problems?
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Corporate financial audit

The textbook presents the main theoretical aspects reflecting the substantive characteristics of corporate financial auditing, its goals, functions, information and analytical base; methodological provisions including tools for in-depth financial analysis, as well as the use of a risk-based approach as a methodological basis for organizing financial ...
Anna Bakulina   +2 more
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THE POLITICS OF FINANCIAL AUDITING [PDF]

open access: possibleRevista Tinerior Economisti (The Young Economists Journal), 2009
Accounting is an important factor in recent transformations in the management of economic life in Romania. A marked convergence between private and public sector philosophies of administration has occurred and accounting has given operational substance to ideals of „efficiency”, „value for money”, „competitiveness” and „accountability”.
Assist. Ph.D Student Vinatoru Sorin-Sandu   +1 more
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Financial health audit

American Association of Bovine Practitioners Conference Proceedings
A financial audit is a cornerstone item that one should con­sider especially as they are starting a new career. Having that financial foundation in place is crucial for future success as well as peace of mind. There are several different categories to consider when we’re talking about doing a financial health audit.
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Financial Statements’ Audit

2018
The examination of an entity’s financial statements and related disclosures is the essence of a financial audit. The auditor shall examine the assertions made by the management and performed audit procedures to provide credibility to the users of these financial statements.
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Audit financial analysis

Экономика и предпринимательство, 2020
Данная статья исследуют теоретические основы финансового анализа в аудите и его особенности в контексте современных отечественных организаций. Обобщены и систематизированы основные задачи аудита финансовых результатов, определены его особенности и главные проблемы осуществления, обоснованы рекомендации по совершенствованию аудиторской проверки ...
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