Развитие Бизнеса . РУ > Развиваете Бизнес? > Финансы и учет -- The Panel on Audit Effectiveness Report and Recomendations 2000

Для просмотра материалов на этой странице
Вам потребуется Adobe Acrobat Reader

Acknowledgments
Executive Overview
/PDF файл, 57Кб, Английский/

Chapter 1 -- Introduction /PDF файл 35Кб, Английский/

	Independent Audits of Financial Statements
	The Environment and the Auditing
	The Panel’s Approach to the Project
	Chapters Containing Findings and Recommendations
	Benefits and Costs

Chapter 2 -- Improving the Conduct of Audits /PDF файл 200Кб, Английский/

	Overview
	Assessing Engagement Risk
	Assessing Inherent Risk
	Multi-location Audits
	Assessing Control Risk
	Communicating and Reporting on Internal Control
	Linking the Risk Assessments to Substantive Tests
	Analytical Procedures
	Auditing Revenue
	Auditing Estimates and Judgments
	Materiality, Waived Adjustments and Analysts’ Expectations
	Going Concern Considerations
	Internal Auditors
	Communicating with Audit Committees
	Establishing Auditing Standards

Chapter 3 -- Earnings Management and Fraud /PDF файл 90Кб, Английский/

	Definitions and Professional Responsibilities
	Earnings Management: The Continuum from Legitimacy to Fraud
	Findings
	Recommendations
	Consideration of Exposure Draft Comments on the Forensic-type Phase

Chapter 4 -- Audit Firms /PDF файл 35 Кб, Английский/

	Professional Leadership – The Tone at the Top
	Professional Development
	Personnel Management
	Time Pressures on Auditors
	Smaller Firm Considerations

Chapter 5 -- Auditor Independence /PDF файл 90Кб, Английский/

	Non-audit Services
	Statement Supporting an Exclusionary Ban on Non-audit Services
	Statement Opposing an Exclusionary Ban on Non-audit Services
	Former Firm Personnel in Client Management

Chapter 6 -- Governance of the Auditing Profession /PDF файл 70Кб, Английский/

	Overview of Current Governance
	Proposed System of Governance
	Enhancing Peer Reviews
	Enhancing the Disciplinary Process
	The Relationship between the Profession and the SEC

Chapter 7 -- International /PDF файл 55Кб, Английский/

	Introduction
	The Global Environment
	International Organization of the Accounting Profession
	The Goal of Transparency
	Accounting Standards and Regulation
	Auditing in the International Arena
	Implementation of International Standards
	Leadership Role of the Major Audit Firms
	International Forum for Accountancy Development
	Strengthening Systemic Assurances Globally
	Recommendations

Chapter 8 -- Looking Ahead /PDF файл 20Кб, Английский/

APPENDICES

	A. The Audit Risk Model /PDF файл 25Кб, Английский/
	B. The Audit Firms /PDF файл 30Кб, Английский/
	C. Current Governance System /PDF файл 55Кб, Английский/
	D. Prior Considerations of Non-audit Services /PDF файл 35Кб, Английский/
	E. Quasi Peer Review Process /PDF файл, Английский/
	F. Analysis of SEC Accounting and Auditing Enforcement Releases /PDF файл 25Кб, Английский/
	G. Focus Groups /PDF файл 20Кб, Английский/
	H. Survey /PDF файл 50Кб, Английский/
	I. October 1999 Public Hearings /PDF файл 15Кб, Английский/
	J. Firm Materials/Meetings with Firms /PDF файл 17Кб, Английский/
	K. Smaller Firms /PDF файл 15Кб, Английский/
	L. Meetings with Regulators and Professional Bodies /PDF файл 12Кб, Английский/
	M. Panel Meetings /PDF файл 15Кб, Английский/
	N. July 2000 Public Hearings /PDF файл 15Кб, Английский/
	O. Significant Changes from the Exposure Draft /PDF файл 20Кб, Английский/