Description
Through a series of real-world case studies, this book offers a practical and immersive learning experience, allowing readers to witness the application of auditing standards and procedures in various scenarios. From financial statement audits to specialized considerations such as fraud detection and ESG auditing, the case studies provide valuable insights into the challenges and complexities faced by auditors in practice.
Written by a team of experienced auditors and educators, “Auditing Today” covers a wide range of topics, including:
* The evolving landscape of auditing, driven by technology, globalization, and regulatory changes
* Auditing standards and ethical considerations, emphasizing professional skepticism and independence
* Planning and risk assessment, including the identification and evaluation of audit risks and the development of audit strategies
* Internal control and control testing, focusing on the assessment of control risk and the evaluation of internal control effectiveness
* Financial statement audits, covering the audit procedures for various financial statement components, such as assets, liabilities, equity, revenue, and expenses
* Specialized audit considerations, including auditing inventory, investments, intangible assets, related-party transactions, and estimates
* Fraud auditing, discussing different types of fraud schemes, red flags, and analytical procedures for fraud detection
* Reporting and communication, covering audit reporting standards, types of audit opinions, and the importance of effective communication with audit committees and management
* Quality control and continuous improvement in auditing, emphasizing the importance of a robust quality control system and ongoing professional development
* Emerging issues and trends in auditing, such as data analytics, blockchain and cryptocurrency auditing, and ESG auditing
With its in-depth coverage of contemporary auditing issues and its practical case study approach, “Auditing Today” is an indispensable resource for students, aspiring auditors, and experienced professionals seeking to enhance their understanding of the ever-changing world of auditing.
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Language : English
Dimensions : 6 x 9 inches
Pages : 207 pages
Pasquale De Marco stands as a prolific author whose literary prowess knows no bounds. With a passion for storytelling that transcends genres, he has made a name for himself as a versatile writer with the extraordinary ability to captivate readers across diverse literary landscapes. His journey as an author is marked by an insatiable curiosity, a love for the written word, and a relentless commitment to sharing knowledge and experiences with the world.
Pasquale De Marco collaborates with a dedicated team of ghostreaders who assist him in evaluating and editing the manuscripts. His collaborators are not only skilled professionals but also avid readers who purchase and read books as a personal hobby. This unique blend of creativity allows Pasquale to push the boundaries of traditional publishing, making literature more accessible and diverse.
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