Quality control procedure for statutory financial audit : an empirical study

Quality Control Procedure for Statutory Financial Audit: An Empirical Study takes a comprehensive look at the quality control framework for statutory financial audit. The authors, Saha and Roy, begin with a conceptual discussion on the quality of statutory audit of financial statements, focusing on...

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Bibliographic Details
Main Authors Saha, Siddhartha Sankar (Author), Roy, Mitrendu Narayan (Author)
Format Electronic eBook
LanguageEnglish
Published Bingley, United Kingdom : Emerald Publishing Limited, 2017.
Subjects
veřejné finance
účetnictví
audit
účetní závěrka
public finance
accounting
auditing
financial statements
srovnávací studie
elektronické knihy
comparative studies
electronic books
Online AccessPlný text

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MARC

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520 |a Quality Control Procedure for Statutory Financial Audit: An Empirical Study takes a comprehensive look at the quality control framework for statutory financial audit. The authors, Saha and Roy, begin with a conceptual discussion on the quality of statutory audit of financial statements, focusing on identifying the different factors governing quality of audit, and establishing a comprehensive framework for quality control. They delve into the quality control framework in three specific countries: USA, UK and India, based on select parameters, and a comparative study is made among them. Lastly, the authors examine the effectiveness of the existing standards and other legal and regulatory requirements in enforcing quality control policies and procedures and suggesting modifications in those regulations which have been made based on a few respondents' perceptions. Their recommendations can improve the future audit environment in safeguarding stakeholders' interest.- Resumé vydavatel 
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