El marco legal de la auditoría en España

ÍNDICE: 1. AUDITORÍA DE CUENTAS.- 2. AUDITORÍA DE LAS CUENTAS ANUALES: NORMAS TÉCNICAS DE AUDITORÍA.- 3. AUDITORÍA DE OTROS ESTADOS Y DOCUMENTOS CONTABLES.- 4. EL AUDITOR COMO EJERCIENTE.- 5. ÓRGANOS DE SUPERVISIÓN Y CONTROL.- ÍNDICE DE NORMATIVA POR EPÍGRAFE.- ÍNDICE DE LEGISLACIÓN.

Manager's guide to compliance

This timely resource consolidates critical compliance guidance in an easy-to-access format, placing U.S. and global regulatory information at your fingertips. Adding value beyond a reference, Dr. Tarantino includes best practice tools and real-world case studies so managers can see how compliance can be achieved ...

Fraud auditing and forensic accounting

Interest in fraud auditing and accounting has never been higher, as companies continue to lose money through internal fraud and the penalties, related to new organizational sentencing guidelines. Since the responsibility of detecting and preventing fraud now falls heavily on the accounting profession, the accountant ...

Las Normas Internacionales de Información Financiera

análisis y aplicación

La presente obra sobre "Las Normas Internacionales de Información Financiera: Análisis y aplicación" constituye una síntesis del contenido de la nueva normativa internacional, de posible aplicación más generalizada por parte de las empresas españolas. En su elaboración han intervenido académicos y expertos de reconocido prestigio ...

Fundamentos de la auditoría interna

La Auditoría Interna es una profesión en constante crecimiento desde mediados del siglo pasado. En España, su difusión y profesionalidad ha experimentado un incremento espectacular en los últimos años. Desde el Instituto de Auditores Internos consideramos básico establecer, en un lenguaje cercano y contemplando la ...

Principles of private firm valuation

El valor razonable de los activos intangibles

Beyond Sarbanes-Oxley compliance

effective enterprise risk management

2005 Miller GASS practice manual

current SASs, SSAEs, and SSARSs in practice

George Georgiades, CPA, has more than 23 years of experience in public accounting, including seven years as an audit senior manager with a major international firm. He currently has his own firm and consults exclusively with CPA firms on technical accounting, auditing, and financial statement ...

Principios de auditoría

En los últimos años hemos presenciado cambios sin precedentes en la profesión de auditoría. Éstos fueron propiciados por el descubrimiento de que la gerencia de varias grandes empresas entre ellas Enron y WorldCom, habían manipulado sistemáticamente los estados financieros de las compañías durante varios años ...

Brink's modern internal auditing

Brink's Modern Internal Auditing, Sixth Edition is a comprehensive resource and reference book on the changing world of internal auditing, including Sarbanes-Oxley compliance issues. * Sixth edition of a very well respectede auditing resource. * Provides an overview of the role and responsibilities of the internal ...

The essential handbook of internal auditing

The Essential Handbook of Internal Auditing is a condensed version of the second edition of the highly successful #Internal Auditing Handbook#. It shows the reader how to understand the audit context and how this context fits into the wider corporate agenda. The new context is ...

Fraud 101

techniques and strategies for detection

Unique insights into the nature of fraud and how to expose it It's not enough to wait for a tip to expose corporate fraud. Fraud 101, Second Edition provides step-by-step guidance on how to perform detection procedures for every major type of fraud. Its ...

El moderno papel de la auditoría interna en el marco del gobierno corporativo

estudio de las recomendaciones del Comité de Basilea al caso de las entidades financieras

INDICE: Abreviaturas Presentación del trabajo 1. Las Cajas de Ahorros y sus supervisores 2. El gobierno corporativo 3. La supervisión interna 4. Los procedimientos de auditoría interna 5. Estudio empírico obre la función de auditoría interna y su papel en L el gobierno de las ...

Modern auditing

assurance services and the integrity of financial reporting

Auditing counts! With recent incidents at WorldCom, Enron, Xerox, Tyco, and other companies, auditing has never been so important. Auditing is perhaps our single best defense in ensuring the integrity of our financial reporting system. That's why this new Eighth Edition of Boynton and ...

Corporate fraud

case studies in detection and prevention

Real-world help for companies combating fraud # from major management fraud to fraudulent financial reporting From the author#s more than thirty years of corporate auditing experience, Corporate Fraud features scores of useful case studies that illustrate the principles of numerous types of fraud and how ...

Management risk

the bottleneck is at the top of the bottle

The author outlines the reasons why management risk must be examined within the perspective of each company's business challenges. He suggests there is a synergy between shareholder value and business ethics. He also underlines the importance of honesty, the risks associated with short-sighted management ...

La auditoría de cuentas anuales

el área de existencias

Los objetos que se han marcado en este trabajo son los siguientes: 1. Llegar a un concepto de existencias adaptado a los últimos cambios y tendencias en la normativa contable; 2. Ofrecer una panorámica de las distintas formas de dominio, junto con las implicaciones contables ...

Auditing and assurance services

an integrated approach

For one-semester/two-quarter, Junior/Senior-level courses in Auditing. This innovative, easy-to-understand best-seller offers complete coverage of the entire audit process, taking students step-by-step through each audit cycle, then showing how each step relates to the process as a whole. INDICE . THE AUDITING PROFESSION. 1. The ...

Principles of auditing

an introduction to International Standards on auditing

This text offers a structured approach to principles of auditing using International Standards on Auditing as its basis. Written by a team of influential professional auditors with a wealth of teaching experience this book provides a real world perspective on current auditing practices with coverage ...