Audit in Question A Critical Review of Financial Audit Doç. Dr. Murat İnce - Kitap

Audit in Question

A Critical Review of Financial Audit

1. Baskı, 
Temmuz 2024
Kitabın Detayları
Dili:
İngilizce
Ebat:
16x24
Sayfa:
255
Barkod:
9786050519297
Kapak Türü:
Karton Kapaklı
Yayınevi:
Yetkin Yayınları
Fiyatı:
400,00₺
Temin süresi 2-3 gündür.
Kitabın Açıklaması
This book presents a comprehensive critical analysis of the financial audit methodology applied by the four major accounting and audit firms that exert considerable influence over the global economy. It also offers a wide range of current suggestions, approaches and thoughts that are currently being discussed in the auditing world. A substantial proportion of the ideas and criticisms presented in the book are a reflection of the author's theoretical and practical knowledge in the field of auditing. The book commences with an ironic poem written in the 1930s, after which it proceeds to analyse the accounting scandals and auditing phenomenon from a variety of perspectives in the following four chapters. The final section of the book presents a thought-provoking analysis of the philosophy of auditing. The book concludes with a theatrical dialogue between the sophist and the auditor, which offers the general reader an insight into the philosophical, political and literary dimensions of the issues discussed.
Kitabın Konu Başlıkları
.
Accounting and–or Audit Scandals
.
Current Debates on Audit
.
Challenges in Implementing Intosai Auditing Standards and Proposed Solutions
.
On the Inconsistencies of Financial Audit
Kitabın İçindekileri
CONTENTS
About the Author 
11
FOREWORD 
13
CHAPTER 1
ACCOUNTING AND/OR AUDIT SCANDALS 
31
INTRODUCTION 
31
1. The Relationship Between Accounting and Auditing 
32
2. Some of the Top Accounting/Auditing Scandals of Our Time 
35
2.1. Enron Scandal 
36
2.2. WorldCom Scandal 
41
2.3. Waste Management Scandal 
43
2.4. Xerox Scandal 
44
2.5. Satyam Scandal 
45
2.6. Parmalat Scandal 
46
2.7. Lehman Brothers Scandal 
48
2.8. Wirecard Scandal 
49
3. Regulations Made After the Scandals 
51
3.1. International Regulatory Bodies and Standards 
52
3.2. Sarbanes–Oxley (SOX) Act 
58
3.3. Impact of Scandals on Independent Audit in Türkiye 
62
4. Looking Behind the Scene: A Closer Look at the Wirecard Scandal 
65
CONCLUSION 
75
CHAPTER 2
CURRENT DEBATES ON AUDIT 
77
INTRODUCTION 
77
1. A Panoramic View of the Global Audit Industry 
80
2. Is the Audit Really Independent? 
89
3. Is Financial Audit a Sufficient Instrument to Prevent Scandals? 
100
4. PCAOB’s Proposal: Non–Compliance with Laws and Regulations (NOCLAR) 
103
5. Objections to PCAOB's Proposal 
105
6. How Should We Understand the Strong Opposition to NOCLAR? 
108
CONCLUSION 
112
CHAPTER 3
CHALLENGES IN IMPLEMENTING INTOSAI AUDITING STANDARDS AND PROPOSED SOLUTIONS 
115
INTRODUCTION 
115
1. About INTOSAI 
118
2. The INTOSAI Framework of Professional Pronouncements (IFPP) 
121
3. Types of Public–Sector Audit and Basic Elements of Public–Sector Auditing 
125
4. Challenges in Implementing INTOSAI Auditing Standards and Proposed Solutions 
129
4.1. Financial Audit Standards 
129
4.2. Compliance Audit Standards 
138
4.3. Performance Audit Standards 
144
CONCLUSION 
150
CHAPTER 4
ON THE INCONSISTENCIES OF FINANCIAL AUDIT 
157
INTRODUCTION 
157
1. Philosophy of Financial Audit 
160
2. Inconsistencies of Financial Audit 
164
2.1. Repeatability and Efficiency Dilemma 
165
2.2. The Challenge of Designing Audit Procedures in a Double–Entry Accounting System 
170
2.3. The Challenge of Deriving Qualitative Results from Quantitative Analysis: Auditor's Responses to the Assessed Risks 
178
2.4. The Conundrum in Calculating Audit Risk 
184
2.5. Key Audit Matters: Towards Another Audit Type? 
195
CONCLUSION 
203
EPILOGUE: SOME REMARKS ON THE PHILOSOPHY OF AUDITING 
209
A DIALOGUE ON THE RELEVANCE OF AUDIT 
221
REFERENCES 
241
HakkımızdaUluslararası Yayınevi BelgesiKaynakça Dosyası Kişisel Verilerin Korunması ÜyelikSiparişlerimİade Politikasıİletişim
 
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