Quality Control Procedure for Statutory Financial Audit
An Empirical Study
Seiten
2017
Emerald Publishing Limited (Verlag)
9781787142275 (ISBN)
Emerald Publishing Limited (Verlag)
9781787142275 (ISBN)
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.
Quality Control Procedure for Statutory Financial Audit: An Empirical Study takes a comprehensive look at the quality control framework for statutory financial audit. The authors, Saha and Roy, begin with a conceptual discussion on the quality of statutory audit of financial statements, focusing on identifying the different factors governing quality of audit, and establishing a comprehensive framework for quality control. They delve into the quality control framework in three specific countries: USA, UK and India, based on select parameters, and a comparative study is made among them. Lastly, the authors examine the effectiveness of the existing standards and other legal and regulatory requirements in enforcing quality control policies and procedures and suggesting modifications in those regulations which have been made based on a few respondents’ perceptions. Their recommendations can improve the future audit environment in safeguarding stakeholders’ interest.
Quality Control Procedure for Statutory Financial Audit: An Empirical Study takes a comprehensive look at the quality control framework for statutory financial audit. The authors, Saha and Roy, begin with a conceptual discussion on the quality of statutory audit of financial statements, focusing on identifying the different factors governing quality of audit, and establishing a comprehensive framework for quality control. They delve into the quality control framework in three specific countries: USA, UK and India, based on select parameters, and a comparative study is made among them. Lastly, the authors examine the effectiveness of the existing standards and other legal and regulatory requirements in enforcing quality control policies and procedures and suggesting modifications in those regulations which have been made based on a few respondents’ perceptions. Their recommendations can improve the future audit environment in safeguarding stakeholders’ interest.
Chapter 1. Introduction Chapter 2. Quality of Statutory Audit of Financial Statements: A Conceptual Discussion
Chapter 3. Quality Control Framework for Statutory Audit of Financial Statements in Select Countries: A Conceptual Review
Chapter 4. Quality Control Framework for Statutory Audit in Select Countries: A Comparative Study
Chapter 5. Respondents’ Perception on Quality Control Procedure for Statutory Financial Audit : An Empirical Study
Chapter 6. Concluding Observations and Suggestions
| Erscheinungsdatum | 19.05.2017 |
|---|---|
| Verlagsort | Bingley |
| Sprache | englisch |
| Maße | 152 x 229 mm |
| Gewicht | 624 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-13 | 9781787142275 / 9781787142275 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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