000			02358nam a2200397Ii 4500
001			9781787142268
003			UtOrBLW
005			20210303084956.0
006			m o d
007			cr un|||||||||
008			170712s2017 enk ob 001 eng d
020			_a9781787142268 _q(e-book)
040			_aUtOrBLW _beng _erda _cUtOrBLW
050		4	_aHF5667 _b.S24 2017
072		7	_aKFC _2bicssc _2bicssc
072		7	_aBUS001010 _2bisacsh _2bisacsh
080			_a657
082	0	4	_a657.45 _223
100	1		_aSaha, Siddhartha Sankar, _eauthor.
245	1	0	_aQuality control procedure for statutory financial audit : _b an empirical study / _cSiddhartha Sankar Saha, Mitrendu Narayan Roy.
264		1	_bEmerald Publishing Limited,
300			_a1 online resource (310 pages).
500			_aIncludes index.
504			_aIncludes bibliographical references.
520			_aQuality 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.
588	0		_aPrint version record
650		0	_aAudited financial statements.
650		7	_aBusiness & Economics _xAccounting _xFinancial. _2bisacsh
650		7	_aAccounting. _2bicssc
700	1		_aRoy, Mitrendu Narayan, _eauthor.
776			_z9781787142275
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1108/9781787142268
999			_c30323 _d30323