Academic : Accounting : Auditing

* Guides small and mid-sized businesses, as well as nonaccelerated SOX companies, how to implement effective internal controls. * Provides practical ideas that controllers can implement into their programs to cut costs and reduce time with their internal controls program. * It includes discussion of PCAOB stands, SEC and COSO guidance in nontechnical language. * Provides proven, cost-effective methods to implement a strong internal control program preventing fraud. more...

Price: $50.00

The highly publicized accounting scandals of the recent past seriously damaged the credibility of the accounting profession. In an effort to restore public confidence in the capital markets, the US Congress passed the Sarbanes-Oxley Act of 2002. A central theme of this new law is the attempted reduction of major audit failure by stricter governmental regulation of the accounting profession and the creation of the Public Company Accounting Oversight Board. This paper discusses the likely effectiveness of the Sarbanes-Oxley Act in the reduction of major audit failures. Four root causes of audit failure are identified, and issues not addressed by the Sarbanes-Oxley Act that may have audit failure implications are discussed. Recommendations for improvements that potentially further reduce the likelihood of audit failure are presented. more...

Price: $199.00

The credibility of independent audits has plummeted. Despite recent legislation designed to improve audit quality in the United States, the conditions that most often lead to ineffective audits have not been addressed. This book provides specific and practical guidance on conducting higher quality audits, covering risk-based auditing, analytical procedures, and CAATs (Computer Assisted Accounting Techniques) such as data extraction software and internal controls. more...

Price: $75.00