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Audit in Question
A Critical Review of Financial Audit
Temmuz 2024 / 1. Baskı / 255 Syf.
Fiyatı: 350.00 TL
Temin süresi 2-3 gündür.
 
Sepete Ekle
   

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.

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
Barkod: 9786050519297
 Yayın Tarihi: Temmuz 2024
Baskı Sayısı:  1
 Ebat: 16x24
Sayfa Sayısı: 255
 Yayınevi: Yetkin Yayınları
Kapak Türü: Karton Kapaklı
Dili: İngilizce
Ekler: -

 

İÇİNDEKİLER
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
  


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Faruk Taşyürek
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350.00 TL
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Ahmet Coşkun
Eylül 2024
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İÇİNDEKİLER
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
  


 
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