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... prescribed by the company’s Act. The main object of the statutory audit is to form an opinion on the financial statement of the organization. The remuneration of a statutory auditor is fixed by the appointing authority. The statutory auditor presents his report to the shareholders. In forensic accounting, auditors are taken as experts who should operate to the prescribed codes of standards. Their independence is not likely to be interfered by third parties. They are expected to behave professionally when making decision. Their remuneration is determined by the form of the services offered.
The scope, conduct and nature of auditing
The paper has annalyzed two types of audits that is; statutory audits and forensic accounting.It has also clearly pointed how each of them differs from the other.
Parametri
| linguaggio |  | inglese |
| numero di parole |  | 2258 (ca. 6 pagine) |
| qualità del contenuto |  | N/A |
| livello di linguaggio |  | N/A |
| prezzo |  | gratis |
| bibliografia |  | 8 |
Sommario
Introduction 1
The historical role of the audit of financial reports 1
Changes and the reasons for them in the scope, conduct and nature of audits of financial reports 2
The differences between the scope, conduct, nature and purpose of a forensic accounting investigation and a statutory audit 4
Conclusion 8
Bibliography 9
Anteprima della tesi: The scope, conduct and nature of auditing
The scope, conduct and nature of auditing Introduction Auditing is the process of evaluating the financial statements of a business. Audits of financial statements are required by the law for the purpose of presenting the true and fair view of a business financial position (Arrington et al 1985, pp. 1-2). Different audit procedures are found for different countries. The paper describes two types of audits, statutory audits and forensic accounting investigation. These two audits are different in different ways as described in the paper. Traditionally, audits were mainly associated with gaining information about financial systems and the financial records of a company or a business. The historical role of ...... prescribed by the company’s Act. The main object of the statutory audit is to form an opinion on the financial statement of the organization. The remuneration of a statutory auditor is fixed by the appointing authority. The statutory auditor presents his report to the shareholders. In forensic accounting, auditors are taken as experts who should operate to the prescribed codes of standards. Their independence is not likely to be interfered by third parties. They are expected to behave professionally when making decision. Their remuneration is determined by the form of the services offered.
Tesi presente nelle categorie
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Studi Finanziari
/Contabilità
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Studi Finanziari
/Report Finanziario
/Commenti
nessuno