Quality Control Procedure For Statutory Financial Audit
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Quality Control Procedure for Statutory Financial Audit
Author: Siddhartha Sankar Saha
language: en
Publisher: Emerald Group Publishing
Release Date: 2017-07-13
This new work takes a comprehensive look at the quality control framework for statutory financial audit. Saha and Roy focus on identifying the different factors governing quality of audit and establish a comprehensive framework for quality control.
Quality Control Procedure for Statutory Financial Audit
Author: Siddhartha Sankar Saha
language: en
Publisher: Emerald Group Publishing
Release Date: 2017-07-13
This new work takes a comprehensive look at the quality control framework for statutory financial audit. Saha and Roy focus on identifying the different factors governing quality of audit and establish a comprehensive framework for quality control.
Statutory Auditors’ Independence in Protecting Stakeholders’ Interest
Corporate failures and accounting scandals have shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There have also been public disquiet about the role of professional auditors and audit firms, who had been associated with these corporate scandals. Written from a global perspective, the book assists in understanding the gravity of independent attitude of statutory auditors in protecting stakeholders’ interest and examines the effectiveness of the existing standards and other legal and regulatory requirements in enforcing statutory auditors’ independent engagement. It then suggests modifications in those regulations. The study has been made through seven chapters in order to address empirically statutory auditors’ independence in protecting stakeholders’ interest. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting and auditing.