rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Quality control procedure for statutory financial audit
    sub title: an empirical study
  name:
    name part: Saha, Siddhartha Sankar
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: Roy, Mitrendu Narayan
    role:
      role term: author.
  type of resource: text
  genre: bibliography
  genre: elektronické knihy
  genre: electronic books
  origin info:
    place:
      place term: enk
    date issued: 2017
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource (310 pages).
  abstract: 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.
  note: Siddhartha Sankar Saha, Mitrendu Narayan Roy.
  note: Includes index.
  note: Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty
  note: Includes bibliographical references.
  subject:
    topic: Audited financial statements
  subject:
    topic: Business & Economics
    topic: Accounting
    topic: Financial
  subject:
    topic: Accounting
  classification: 657.45
  classification: 657
  identifier: 9781787142268
  identifier: 9781787149137
  identifier: https://proxy.k.utb.cz/login
  access condition: Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty
  record info:
    record content source: UtOrBLW
    record creation date: 170712
    record change date: 20170710094154.0
    record identifier: em-9781787142268
    language of cataloging:
      language term: eng