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Why and How Audits Must Change: Practical Guidance to Improve Your Audits
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Amazon.com Product Description (ISBN 0471444294, Hardcover)Here are the essential steps that accounting firms must take to improve audit quality. The author provides detailed coverage of important topics such as risk-based auditing techniques, analytical procedures, technology, and internal controls. After explaining why frequently used audit approaches are inadequate for detecting material fraud, the author:Provides specific and practical guidance to help auditors conduct higher quality auditsOffers guidance to financial executives on ways to evaluate their independent auditsDescribes the steps that accounting firms must take to implement these much-needed changes
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(retrieved from Amazon Thu, 12 Mar 2015 18:03:25 -0400)
The credibility of independent audits has plummeted. Despite recent legislation designed to improve audit quality in the United States, the conditions that most often lead to ineffective audits have not been addressed. This book provides specific and practical guidance on conducting higher quality audits, covering risk-based auditing, analytical procedures, and CAATs (Computer Assisted Accounting Techniques) such as data extraction software and internal controls.
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