Essays Tagged: "auditing"

Numbers and More Numbers.

erties and financial records that represents investments, expenses, receipts and financial changes. Auditing is also an important branch of accounting.Accounting has a certain formula that is vital, i ...

(2 pages) 45 0 3.0 Sep/2003

Subjects: Businesss Research Papers

Critically evaluate the assertion that "auditing e-business is no different from auditing any other business"

Critically evaluate the assertion that "auditing e-business is no different from auditing any other businessFor me to be able to answer the ... , auditors may need to acquire or buy in specialist skills and knowledge to identify the risks. The auditing Practices Board, in April 2001, issued Bulletin 2001/3 " E-business: Identifying Financial ... ta protection, load balancing, firewalls, etc. etc."To conclude I can safely say that the basics of auditing still apply to e-business but there are many issues that are a greater risk to e-business t ...

(7 pages) 285 0 4.3 Jan/2004

Subjects: Businesss Research Papers > Management

Auditing - The Risk-Based Approach

Auditing - The Risk-Based ApproachIntroductionRisk, plays a large part in the world of Auditing. Aud ... e to inadequate sample sizes when determining the level of risk or the auditor failed to use proper auditing policies.To evaluate the level of risk related to specific areas of the audit, three compon ... of organisation it is, is to show a true and fair view of the company accounts and to abide by the auditing standards. Recently the risk-based approach has become as valued as auditing standards and ...

(6 pages) 389 0 3.9 Jan/2004

Subjects: Businesss Research Papers > Accounting

Enron's Audit

The auditing profession is a key reason that the United States enjoys the most well developed capital ma ... ce that the financial information provided by companies is reliable. During the past few years, the auditing profession has received unprecedented attention. Andersen's audit of Enron was front-page n ...

(4 pages) 276 1 3.3 Apr/2004

Subjects: Businesss Research Papers > Accounting

Case study of diferences between US and UK accounting

ks and Spencer 2002 at first read seem to state similar objectives which have been taken during the auditing, that of an independent party seeking to assure whether or not the financial records of tha ...

(15 pages) 253 0 3.4 May/2004

Subjects: Businesss Research Papers > Accounting

An in depth case study of scientology outlining why it is strongly opposed in contemporary society.

ns of the world. The purpose of this report is to examine firstly, the legitimacy of the process of auditing and secondly, how the local community perceives this practice. A combination of text resour ... ociated services were used to gain this information. The report will highlight that the practice of auditing is a serious threat to the community.A number of professionals testify to the idea that sci ...

(8 pages) 120 1 3.9 May/2004

Subjects: Humanities Essays > Religion & Faith

Analyzing the use of Databases

great feature about having a database in place is that a record of all transitions can be kept for auditing and statistic reporting.In this paper I will talk about the database and software used at m ...

(2 pages) 163 0 3.0 Jul/2004

Subjects: Science Essays

Prerequisites for Sustainability

nclude many environmental policies and standards, regulatory and enforcement practices, monitoring, auditing and reporting, and more, all to provide some assurance that our environment is not going to ...

(2 pages) 92 0 4.0 Oct/2004

Subjects: Science Essays

Auditing issues in Enron case

1 Auditing issues in Enron caseIndependentNeeded for the Houston office of Andersen, an audit partner ... t impact Andersen independence.Regarding to Enron collapse, the regulatory environment in which the auditing profession operates must be restructured. According to Ramsay report, the audit independent ... ed party nature of these arrangements.Auditor IndependenceConcerns over the independence of outside auditing firms arose well before the Enron scandal. The two principal concerns are (i) the provision ...

(8 pages) 366 0 3.0 Nov/2004

Subjects: Businesss Research Papers > Accounting

Comparison Among DB2 And Oracle In Term of Security

ey are security evaluations, authentication, authorization and access control, encryption, LDAP and auditing. After that, a summary of features will be given. And finally, a short conclusion to wrap t ... res. However, DB2 can rely on Tivoli's products which provide LDAPv3-compliant directory service.7. AuditingAlthough authentication, authorization and privileges can be used to control known and antic ...

(17 pages) 244 0 3.8 Nov/2004

Subjects: Science Essays > Computer Science

What are generally thought to be the principal threats to auditor independence?

the data to find out the evidences. So, the independence of the auditor is critical to the value of auditing. But, since the accountancy practices do exist in a real commercial world, the auditor woul ... income to the auditor is 'fees for other works' (Glynn, Perrin and Murphy, 1998, p122). Since most auditing companies are privately owned, the key target is to make profit. Actually the auditing proc ...

(4 pages) 113 0 4.3 Apr/2005

Subjects: Businesss Research Papers > Accounting

Research paper on Auditors' Legal Liabilities in Australia and China

became the bone of contention in almost every country . An increasing number of litigations against auditing practitioners have been lodged by the injured parties . Therefore, it is extremely necessar ... olutions, which use strong points in Australian legal system for reference, will be recommended.II. Auditing and AuditorsBefore we discuss the auditors' legal duties, it is necessary for us to make cl ...

(29 pages) 216 0 4.8 May/2005

Subjects: Businesss Research Papers > Accounting

Auditing the IT Security Function: An Effective Framework

ystems have been developed into internationally recognised standards, providing a valuable tool for Auditing the IT Security Function. Convincing management that the audit process is necessary to main ... t process is necessary to maintain good security is perhaps one of the main hurdles preventing good auditing practices to be adopted. There are, however, convincing arguments to help persuade those in ...

(14 pages) 511 0 5.0 May/2005

Subjects: Science Essays > Computer Science > Internet and networking

The Audit Expectations Gap

Auditing has developed from what, in the twelfth century, was primarily a check of the accounting fo ... he basis of this criticism shows that there is a gap between society's knowledge of company law and auditing standards, and the fundamental role of the auditor. The divergence between the two has beco ... fair view. Clearly there are a number of misconceptions held by society that must be addressed. The auditing postulates, developed by Mautz and Sharaf in 1961, state that:"The financial statements and ...

(12 pages) 263 0 4.3 Jun/2005

Subjects: Businesss Research Papers > Accounting

Choosing Accounting as a career.

ublic, management, government and internal. Public accountants perform a broad range of accounting, auditing, tax, and consulting activities for their clients, who may be corporations, governments, no ... uditors work in the public sector, maintaining and examining the records of government agencies and auditing private businesses and individuals whose activities are subject to government regulations o ...

(5 pages) 181 0 3.8 Sep/2005

Subjects: Businesss Research Papers > Accounting


believed in. Infinite higher states of spiritual clarification can be attained through courses and "auditing," which is done with the use of a lie detector-like device called an E-Meter. Most individu ... bjects with thought; and other mind over matter "gifts". The promise of Scientology is that through auditing with the E-meter, the person can regain these godlike abilities. A thetan who has been rest ...

(3 pages) 51 0 3.5 Jan/2006

Subjects: Humanities Essays > Religion & Faith

Accounting Procedures

e not. An auditor of financial record is looking to see if the company's financial records they are auditing have been prepared according to GAAP (general accepted accounting practices). While do so a ... , salaries, revenue, inventory - these are in the typical targets of higher-level employees ( Fraud auditing and Forensic Accounting)When a fraud auditor is doing the investigation it involves more th ...

(3 pages) 121 0 3.0 Jan/2006

Subjects: Businesss Research Papers > Accounting

William "Boss" Tweed

gainst Tweed were held. Later that year he was sent to prison for corrupt acts involving improperly auditing bills in order to gain more money for him self. Tweed could have done a lot of good for the ...

(7 pages) 41 0 5.0 May/2006

Subjects: History Term Papers > North American History

How Intrinsic and Extrinsic rewards can help Advanced Business Solution

he company, Advanced Business Solution (ABS) established in 1992 to provide services in the area of auditing and general management advice to Small and Medium Enterprises (SME) in the Eastern States o ...

(8 pages) 92 0 4.0 Apr/2007

Subjects: Businesss Research Papers > Management

Contract Management

owner follow-up on work•Maximum incentive for quickest completion at lowest cost•Minimal auditing by owner's staff (Kerzner, 2006).The downfall of this type of contract would be the amount ...

(3 pages) 100 0 4.5 Jun/2007

Subjects: Businesss Research Papers > Management > Management Planning & Decision Making