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The Panel on Audit Effectiveness Report and
Recomendations
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Acknowledgments
Executive Overview
/PDF файл, 57Кб, Английский/
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Chapter
1 -- Introduction /PDF файл
35Кб, Английский/
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Independent Audits
of Financial Statements |
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The Environment and
the Auditing |
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The Panel’s Approach
to the Project |
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Chapters Containing
Findings and Recommendations |
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Benefits and Costs
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Chapter
2
-- Improving the Conduct of Audits /PDF
файл 200Кб, Английский/
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Overview |
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Assessing Engagement Risk |
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Assessing Inherent Risk |
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Multi-location Audits |
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Assessing Control Risk |
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Communicating and Reporting on
Internal Control |
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Linking the Risk Assessments to
Substantive Tests |
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Analytical Procedures |
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Auditing Revenue |
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Auditing Estimates and Judgments |
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Materiality, Waived Adjustments
and Analysts’ Expectations |
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Going Concern Considerations |
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Internal Auditors |
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Communicating with Audit
Committees |
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Establishing Auditing Standards
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Chapter
3
-- Earnings Management and Fraud
/PDF файл 90Кб, Английский/
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Definitions and
Professional Responsibilities |
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Earnings Management: The
Continuum from Legitimacy to Fraud |
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Findings |
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Recommendations |
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Consideration of Exposure Draft
Comments on the Forensic-type Phase
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Chapter
4 -- Audit Firms /PDF файл 35 Кб,
Английский/
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Professional Leadership –
The Tone at the Top |
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Professional Development |
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Personnel Management |
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Time Pressures on Auditors |
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Smaller Firm Considerations
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Chapter
5
-- Auditor Independence /PDF
файл 90Кб, Английский/
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Non-audit Services |
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Statement Supporting an
Exclusionary Ban on Non-audit Services |
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Statement Opposing an
Exclusionary Ban on Non-audit Services |
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Former Firm Personnel in Client
Management
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Chapter
6 -- Governance of the Auditing Profession /PDF
файл 70Кб, Английский/
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Overview of Current
Governance |
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Proposed System of Governance |
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Enhancing Peer Reviews |
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Enhancing the Disciplinary
Process |
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The Relationship between the
Profession and the SEC
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Chapter
7 -- International /PDF файл 55Кб,
Английский/
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Introduction |
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The Global Environment |
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International Organization of
the Accounting Profession |
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The Goal of Transparency |
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Accounting Standards and
Regulation |
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Auditing in the International
Arena |
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Implementation of International
Standards |
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Leadership Role of the Major
Audit Firms |
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International Forum for
Accountancy Development |
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Strengthening Systemic Assurances
Globally |
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Recommendations
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Chapter
8 -- Looking Ahead /PDF файл 20Кб,
Английский/
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Technology |
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The Information Demand |
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The Best People |
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Globalization |
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Final Thoughts
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APPENDICES
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A.
The Audit Risk Model /PDF файл 25Кб,
Английский/
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B.
The Audit Firms /PDF файл 30Кб, Английский/
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C.
Current Governance System /PDF файл 55Кб,
Английский/
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D.
Prior Considerations of Non-audit Services /PDF файл 35Кб,
Английский/
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E.
Quasi Peer Review Process /PDF файл, Английский/
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F.
Analysis of SEC Accounting and Auditing Enforcement Releases /PDF
файл 25Кб, Английский/
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G.
Focus Groups /PDF файл 20Кб, Английский/
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H.
Survey /PDF файл 50Кб, Английский/
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I.
October 1999 Public Hearings /PDF файл 15Кб,
Английский/
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J.
Firm Materials/Meetings with Firms /PDF файл 17Кб,
Английский/
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K.
Smaller Firms /PDF файл 15Кб, Английский/
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L.
Meetings with Regulators and Professional Bodies /PDF файл
12Кб, Английский/
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M.
Panel Meetings /PDF файл 15Кб, Английский/
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N.
July 2000 Public Hearings /PDF файл 15Кб,
Английский/
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O.
Significant Changes from the Exposure Draft /PDF файл 20Кб,
Английский/
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EXHIBITS
- September
28, 1998, Letter from the SEC to the POB regarding formation of the
Panel /PDF файл 510Кб, Английский/
- January
6, 1999, Letter from Shaun O’Malley to the Public Oversight Board
/PDF файл 280Кб, Английский/
- October
7/8, 1999, Public Hearings Timetable /PDF файл 10Кб,
Английский/
- January
25, 2000, Report of the Peer Review Process Task Force – Executive
Committee, SEC Practice Section of the AICPA /PDF файл
40Кб, Английский/
- July
10/11, 2000, Public Hearings Timetable /PDF файл 10Кб,
Английский/
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