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Auditing

  • Materiality in Financial Reportingby Francesco Bellandi

    Emerald Publishing Limited 2017; US$ 64.00

    This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations. more...

  • Behavioural Aspects of Auditors' Evidence Evaluationby Magda Abou-Seada; Magdy Abdel-Kader

    Taylor and Francis 2017; US$ 115.00

    This title was first published in 2003. Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do not appear to give guidance on the process to follow when... more...

  • What's Wrong with Chinaby Paul Midler

    Wiley 2017; US$ 25.00 US$ 21.99

    What’s Wrong with China is the most cogent, insightful and penetrating examination I have read on the paradoxes and self-deceptions of Modern China, written by someone who has lived in the country and dealt with it day to day for decades. This book will be hated by the commissars, because it is a triumph of analysis and good sense.  —PAUL... more...

  • Audit Risk Alertby AICPA

    Wiley 2017; US$ 49.00 US$ 44.10

    more...

  • Accounting for Biological Assetsby Rute Gonçalves; Patrícia Teixeira Lopes

    Taylor and Francis 2017; US$ 60.00

    This book explores accounting for biological assets under IAS 41 – Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants. Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological... more...

  • The Routledge Companion to Intellectual Capitalby James Guthrie; John Dumay; Federica Ricceri; Christian Nielsen

    Taylor and Francis 2017; US$ 54.95

    The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also... more...

  • Audit Risk Alertby AICPA

    Wiley 2017; US$ 49.00 US$ 44.10

    The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk... more...

  • Codification of Statements on Standards for Accounting and Review Services: Numbers 1 - 23by AICPA

    Wiley 2017; US$ 59.00 US$ 53.10

    In addition to SSARS No. 21, which is now effective, this edition includes two newly released Statements on Standards for Accounting and Review Services (SSARS): SSARS No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services—2016. The codification statements... more...

  • Audit Risk Alertby AICPA

    Wiley 2017; US$ 49.00 US$ 44.10

    The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk... more...

  • Codification of Statements on Standards for Accounting and Review Services: Numbers 1 - 23by AICPA

    Wiley 2017; US$ 59.00 US$ 53.10

    In addition to SSARS No. 21, which is now effective, this edition includes two newly released Statements on Standards for Accounting and Review Services (SSARS): SSARS No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services—2016. The codification statements... more...