Quality control procedure for statutory financial audit : an empirical study / Siddhartha Sankar Saha, Mitrendu Narayan Roy.
Material type:
TextPublisher: Emerald Publishing Limited, Description: 1 online resource (310 pages)ISBN: 9781787142268Subject(s): Audited financial statements | Business & Economics -- Accounting -- Financial | AccountingAdditional physical formats: No titleDDC classification: 657.45 LOC classification: HF5667 | .S24 2017Online resources: Click here to access online Summary: 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.
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HF5667 .S24 2017 (Browse shelf(Opens below)) | Link to resource | Available |
Includes index.
Includes bibliographical references.
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.
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