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:
Audited financial statements.
Business & Economics > Accounting > Financial.
Accounting.
elektronické knihy
electronic books
ISBN: 9781787142268
9781787149137
Physical Description: 1 online resource (310 pages).

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Table of contents

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006 m o d
007 cr un|||||||||
008 170712s2017 enk ob 001 eng d
020 |a 9781787142268  |q (e-book) 
020 . . |a 9781787149137  |q ePUB 
040 |a UtOrBLW  |b eng  |e rda  |c UtOrBLW 
080 |a 657 
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 resource (310 pages). 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
500 |a Includes index. 
504 |a Includes bibliographical references. 
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. 
588 0 |a Print version record 
650 0 |a Audited financial statements. 
650 7 |a Business & Economics  |x Accounting  |x Financial.  |2 bisacsh 
650 7 |a Accounting.  |2 bicssc 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
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=https://doi.org/10.1108/9781787142268  |y Full text 

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