Quality Control Procedure for Statutory Financial Audit: An Empirical Study - Rilegato

Saha, Siddhartha Sankar; Roy, Mitrendu Narayan

 
9781787142275: Quality Control Procedure for Statutory Financial Audit: An Empirical Study
Rilegato
ISBN 10: 1787142272 ISBN 13: 9781787142275
Casa editrice: Emerald Group Pub Ltd, 2017

Sinossi

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.

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Editore
Emerald Group Pub Ltd
Data di pubblicazione
2017
Lingua
Inglese
ISBN 10 
1787142272
ISBN 13 
9781787142275
Rilegatura
Copertina rigida
Numero di pagine
310
Contatto del produttore
non disponibile
Persona responsabile
non disponibile