Holding Accountants Accountable : How Professional Standards Can Lead to Personal Liability
Cover -- Title Page -- Contents -- Preface -- Introduction -- Statement on Standards for Consulting Services -- Discussion Points -- 1 F - Forgetting the Present and the Past -- Fraud in the Present and Past -- Management -- External Auditors -- AICPA Code of Professional Conduct -- SAS 99 -- Internal Auditors -- Code of Ethics - Principles -- Rules of Conduct -- Ethical Standards around the World -- Comparison of IESBA and AICPA Codes of Ethics -- Ethical Standards in China -- Ethical Standards in Canada -- Ethical Standards in India -- International Laws and Regulations -- Audit versus Fraud Investigation -- Summary -- Recommendations -- 2 R - Relying on Others -- Introduction -- Management -- External Auditors -- Internal Auditors -- Expert Witnesses -- Additional Considerations -- Summary -- Recommendations -- Discussion Questions -- 3 A - Accepting, Not Verifying -- Introduction -- Sufficient Evidential Matter -- Data and the Technology Element -- Data and the Human Element -- Management -- External Auditors -- Bank -- The Auditors -- City Officials -- Lack of Controls -- Others: Expert Witnesses -- Summary -- Recommendations -- 4 U - Underestimating the Effort -- Introduction -- External Auditors -- Expert Witnesses, Fraud Examiners, and Consulting Experts -- Management and Internal Audit -- Summary -- Recommendations -- Chapter 5 D - Determining the Outcome Before the Work -- Introduction -- Objectivity -- Objectivity in Investigations - Predication -- Objectivity in Other Areas -- Due Professional Care and Skepticism -- The Risk of Bias -- Summary -- Recommendations -- 6 Overcoming Barriers to Reporting Fraud and Misconduct -- Introduction -- Barriers -- Emotional Challenges -- Fear of Consequences -- Indifference, Lack of Awareness, or Simple Exhaustion -- Summary -- Recommendations -- About the Author -- Acknowledgments -- Index -- EULA.
Year of publication: |
2019
|
---|---|
Authors: | Matthews, Jeffrey G |
Publisher: |
Newark : John Wiley & Sons, Incorporated |
Subject: | Buchhalter | Accountants | Anforderungsprofil | Occupational profile | Erfolgsfaktor | Success factor |
Description of contents: | Table of Contents [gbv.de] |
Saved in:
Online Resource
Extent: | 1 online resource (243 pages) |
---|---|
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Description based on publisher supplied metadata and other sources. |
ISBN: | 978-1-119-59771-1 ; 978-1-119-59769-8 |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012136387
Saved in favorites
Similar items by subject
-
Entwicklung eines Kompetenzmodells für Controller
Gleich, Ronald, (2013)
-
Holding accountants accountable : how professional standards can lead to personal liability
Matthews, Jeffrey G., (2020)
-
Erfolg der Controller : wie Controller zum Unternehmenserfolg beitragen
Weber, Jürgen, (2009)
- More ...