Quality control procedure for statutory financial audit : an empirical study

Quality Control Procedure for Statutory Financial Audit: An Empirical Study takes a comprehensive look at the quality control framework for statutory financial audit. The authors, Saha and Roy, begin with a conceptual discussion on the quality of statutory audit of financial statements, focusing on...

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Bibliographic Details
Main Authors: Saha, Siddhartha Sankar, (Author), Roy, Mitrendu Narayan, (Author)
Format: eBook
Language: English
Published: Bingley, United Kingdom : Emerald Publishing Limited, 2017.
Subjects:
veřejné finance
účetnictví
audit
účetní závěrka
public finance
accounting
auditing
financial statements
srovnávací studie
elektronické knihy
comparative studies
electronic books
ISBN: 9781787142268
Physical Description: 1 online zdroj (310 stran).

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Table of contents

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100 1 |a Saha, Siddhartha Sankar,  |e author. 
245 1 0 |a Quality control procedure for statutory financial audit :  |b an empirical study /  |c Siddhartha Sankar Saha, Mitrendu Narayan Roy. 
264 1 |a Bingley, United Kingdom :  |b Emerald Publishing Limited,  |c 2017. 
300 |a 1 online zdroj (310 stran). 
336 |a text  |b txt  |2 rdacontent 
337 |a počítač  |b c  |2 rdamedia 
338 |a online zdroj  |b cr  |2 rdacarrier 
500 |a Obsahuje index. 
504 |a Obsahuje bibliografické odkazy. 
506 |a Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty univerzity 
520 |a Quality Control Procedure for Statutory Financial Audit: An Empirical Study takes a comprehensive look at the quality control framework for statutory financial audit. The authors, Saha and Roy, begin with a conceptual discussion on the quality of statutory audit of financial statements, focusing on identifying the different factors governing quality of audit, and establishing a comprehensive framework for quality control. They delve into the quality control framework in three specific countries: USA, UK and India, based on select parameters, and a comparative study is made among them. Lastly, the authors examine the effectiveness of the existing standards and other legal and regulatory requirements in enforcing quality control policies and procedures and suggesting modifications in those regulations which have been made based on a few respondents' perceptions. Their recommendations can improve the future audit environment in safeguarding stakeholders' interest.- Resumé vydavatel 
650 0 7 |a veřejné finance  |7 ph127079  |2 czenas 
650 0 7 |a účetnictví  |7 ph116911  |2 czenas 
650 0 7 |a audit  |7 ph114094  |2 czenas 
650 0 7 |a účetní závěrka  |7 ph939275  |2 czenas 
650 0 9 |a public finance  |2 eczenas 
650 0 9 |a accounting  |2 eczenas 
650 0 9 |a auditing  |2 eczenas 
650 0 9 |a financial statements  |2 eczenas 
655 7 |a srovnávací studie  |7 fd133583  |2 czenas 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a comparative studies  |2 eczenas 
655 9 |a electronic books  |2 eczenas 
700 1 |a Roy, Mitrendu Narayan,  |e author. 
776 |z 9781787142275 
856 4 0 |u https://proxy.k.utb.cz/login?url=http://www.emeraldinsight.com/doi/book/10.1108/9781787142268  |y Plný text 
942 |2 udc 
992 |c EBOOK-TN  |c BME-N 
993 |x NEPOSILAT  |y EIZ 

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