While providing the auditing service the auditors face often the opinion of the users of the audited financial statements which are not quite correct, or often completely erroneous. Accounting units in some cases expect from auditors services which they cannot provide to them since it would have...

The benchmark: what should GAAP look like? -- Goodwill hunting: the political economy of accountability for mergers and acquisitions -- The shrinking big N: rule-making incentives of the tightening oligopoly in auditing -- Why fair value is the rule: the changing nature of standard setters --...

1. Introduction -- 2.U.S. EH & S Regulatory Trends in 2015: How They Affect EH & S Audit Programs -- 3. Measuring the Success of an EH & S Audit Program: What Are the Best Metrics? -- 4. EH & S Audits: Have We Lost Our Way? -- 5. Where Have You Gone, Ernest Hemingway? Tips on Writing Exceptional...

The only book on the market specifically designed to help audit staff stay ahead of inspectorsThis comprehensive, practical, and theoretical guide covers the key ISAs that underpin audit methodologies and the recently revised ISAs that cause practitioners the most concern. It is designed to...