Context of the organization -- Management systems and business control -- ISO 19011 and initiating audit culture -- Relationships with auditees -- The audit adventuretm -- Prepare audit activities -- Conduct the audit -- Teamwork and the conscious use of language -- Conclude the audit -- Write...

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...

В статье представлены методологические подходы совершенствования оказания аудиторских услуг с учетом законодательного и нормативного регулирования аудита в...

В статье рассматриваются актуальные вопросы правового регулирования и практики внутреннего аудита. Автор обращается к международной практике: говорит о...