Reaching Key Financial Reporting Decisions How Directors and Auditors Interact Stella Fearnley, Vivien Beattie, Tony Hines The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now expected to play a significant role in agreeing the contents of the financial statements and overseeing the activities of the auditors. Finance Directors, Audit Committee Chairs and Audit Engagement Partners are required to discuss and negotiate financial reporting and auditing issues, a significant process leading to the agreement of the published numbers and disclosures, and to the issuing of the auditor’s report which accompanies them, but which is entirely unobservable by third parties. Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact is a fascinating, behind-the-scenes examination of this closed process. The authors draw on the results of face to face interviews, and an extensive survey of finance directors, audit committee chairs and audit partners, and present nine company case studies highlighting the process of discussion and negotiation and the methods by which the agreed financial reporting outcome was reached. The unprecedented access and unique insights offered by this book make it invaluable for audit firm staff and partners, audit committee chairs and company directors involved in agreeing the published financial statements, as well as those who have an interest in the financial statements, but do not have access to the negotiation process. 9780470748749 • Hbk • 384 pages • Mar 2011 • £45/€54/$75
Interpretation and Application of International Standards on Auditing Steven Collings Recognising that auditing is not an exact science, and that in many cases an auditor is called upon to make a judgment in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steven Collings looks at the full ISAs in their final form , as reissued following the IAASB ‘Clarity Project’, and gives auditors guidance on how to interpret and apply them to real life situations. Each redrafted or rewritten ISA is dealt with in a seperate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative financial statements. “Steve Collings has written the definitive guide to the auditing standards. I cannot recommend this book highly enough. It should be on the desk of all auditors.” - Clare Finch, author of A Student’s Guide to International Financial Reporting Standards 9780470661123 • Pbk • 648 pages • April 2011 • £65/€78/$105
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The Essential Guide to Internal Auditing 2nd Edition Spencer Pickett Previously published as The Essential Handbook of Internal Auditing, this book has been completely revised to comply with the Institute of Internal Auditor’s (IIA) International Standards for the Professional Practice of Internal Auditing. Drawing on his extensive experience of internal audit, K.H. Spencer Pickett clarifies the new audit context and shows how this context fits into the wider corporate governance, risk management and internal control arenas, providing a comprehensive guide to the theory and practice of internal auditing. 9780470746936 • Pbk • 384 pages • April 2011 • £34.99 / €42 / $60
Audit and Accountancy Pitfalls A Casebook for Practising Accountants, Lawyers and Insurers Emile Woolf, Moira Hindson Audit and Accountancy Pitfalls is a one-ofa-kind casebook of professional negligence against auditors and accountants. Written as a practical reference for accountancy practitioners and their advisors, the authors draw on their personal experiences as expert witnesses, and from insurers’ case files to provide a set of real life case studies illustrating the professional challenges facing all accountants and auditors, adding practical guidance on how to manage these situations effectively. 9780470686676 • Hbk • 336 pages • August 2010 • £34.99 / €42 / $60
The Fraud Audit Responding to the Risk of Fraud in Core Business Systems Leonard W. Vona The Fraud Audit provides a proven fraud methodology that allows auditors to discover fraud versus investigating it. It explains how to create a fraud audit program and shows auditors how to locate fraud through the use of data mining. This book focuses on a proven methodology that has actually detected fraudulent transaction and provides essential guidance for fraud discovery within specific corporate F&A functions. 9780470647264 • Hbk • 352 pages • July 2011 • £50 / €60 / $75
The Operational Auditing Handbook Auditing Business and IT Processes, 2nd Edition Andrew Chambers, Graham Rand Never out of print since 1997, and substantially updated for this second edition, The Operational Auditing Handbook has earned an international reputation as a hands-on, practical manual for internal auditors and managers to enable them to carry out audits and reviews of a wide range of business activities. It clarifies the underlying issues, risks and objectives for a wide range of operations and activities and is a professional companion, with many checklists, for those who design self-assessment and audit programmes of business processes in all sectors. Reflecting the strategic importance of information technology today, this second edition is considerably expanded in this area with leading edge material. Other completely new material includes clear, authoritative guidance on how to achieve effective of governance, risk management and internal control processes. 9780470744765 • Hbk • 900 pages • April 2010 • £120 / €144 / $195
The Internal Auditing Handbook 3rd Edition K. H. Spencer Pickett A thoroughly practical guide for the practicing internal auditor, The Internal Auditing Handbook, Third Edition contains new, up-to-date material on the relevant professional guidance across all business sectors that has emerged over the last few years, including the Combined Code and the Turnball Report. The book includes expanded coverage of European auditing, risk management sections on risk appetite and risk-smart cultures, and coverage of reporting on internal control post-Sarbanes-Oxley. Each chapter focuses on the practical issues facing the modern day internal auditors in a way that promotes professionalism and quality. 9780470518717 • Hbk • 1088 pages • April 2010 • £140 / €168 / $225
How to be a Successful Frauditor A Practical Guide to Investigating Fraud in the Workplace for Internal Auditors and Managers Peter Tickner This book shows how anyone who finds they need to investigate a fraud at work can conduct a successful investigation and maximise their chances of recovering stolen money. Drawing on the experiences of the author, including his role in a number of high profile cases at two organisations at the heart of government, the Treasury and the Metropolitan Police, the book is peppered with real life examples and case studies of the frauditors experiences, and lessons learned the hard way. Readable, and written to de-bunk the mysteries of fraud investigation, this book includes interactive case studies to develop the readers skills in effective fraud detection and investigation. 9780470681855 • Hbk • 416 pages • April 2010 • £34.99 £24.49
The Successful Frauditor’s Casebook soon... Peter Tickner
An in-depth studies of real life cases, showing both what worked and also what went wrong in investigations, helping those who have to conduct investigations at work to learn what does – and doesn’t work in the real time world of fraud investigation. 9780470977767 • Pbk • 352 pages • December 2011 • £39.99 £27.99
Harnessing the Power of Continuous Auditing Developing and Implementing a Practical Methodology Robert L. Mainardi
A Pocket Guide to Risk Mathematics Key Concepts Every Auditor Should Know Matthew Leitch This uniquely accessible, breakthrough book lets auditors grasp the thinking behind the mathematical approach to risk without doing the mathematics. Risk control expert and former Big 4 auditor, Matthew Leitch, takes the reader gently but quickly through the key concepts, explaining mistakes organizations often make and how auditors can find them. Spend a few minutes every day reading this conveniently pocket sized book and you will soon transform your understanding of this highly topical area and be in demand for interesting reviews with risk at their heart. 9780470710524 • Pbk • 202 pages • April 2010 • £29.99 / €36 / $50
Auditing Cloud Computing A Security and Privacy Guide Ben Halpert In an age when the consequences and potential costs of mistakes are rising fast for companies that handle confidential and private customer data, auditors and IT security professionals must develop better ways of evaluating the security and privacy practices of cloud services. This book will be a cloud computing reference for auditors and IT security professionals as well as a guide for those who are preparing for the Certified Information Systems Auditors (CISA) credential. 9780470874745 • Hbk • 208 pages • August 2011 • £45 / €52 / $65
Internal Control of Fixed Assets A Controller and Auditor’s Guide Alfred M. King
Written to help auditors jump-start their organisation’s near-real-time financial data monitoring and sharing capabilities, Harnessing the Power of Continuous Auditing provides step-by-step instruction on how to build, market, implement, and manage a successful continuous auditing program. Taking concept to reality, author and internal audit expert Robert L. Mainardi presents auditors, company executives, business unit managers, practitioners, and consultants with a complete road map to continuous auditing, from start to finish.
As timely as it is complete, Internal Control of Fixed Assets peels back the layers surrounding the often-complex topic of internal controls for PP&E. This nuts-and-bolts book provides authoritative, step-by-step guidance on developing a system of internal controls for fixed assets. With up-to-theminute discussion of IFRS and GAAP, this is a must-have guide for controllers, auditors, and CFOs, providing practical and proven advice on maintaining a functioning internal control system that will withstand the closest scrutiny from independent public accountants and, ultimately, the PCAOB.
9780470637692 • Hbk • 304 pages • April 2011 • £50 / €60 / $75
9780470539408 • Hbk • 192 pages • April 2011 • £45 / €52 / $65
IPSAS Explained A Summary of International Public Sector Accounting Standards Thomas Muller-Marques Berger As a valuable contribution to the further development and alignment of public sector accounting, this book provides decision-makers in the public sector with an overview of the International Public Sector Accounting Standards (IPSAS) and the International Public Sector Accounting Standards Board (IPSASB). Opening with a thorough description of the structure and organization of the IPSASB, the book goes on to give an overview of the principles of such key topics as the accrual basis of accounting as against cash basis, the history, scope and authority of IPSAS as well as the standard-setting procedures. Additionally the various measurement bases (cost, present value, fair value) are introduced. A special focus of the book is on the implications of the current financial crisis on public sector accounting. 9780470683927 • Hbk • 208 pages • April 2009 • £39.99 / €48 / $65
Fraud Auditing and Forensic Accounting
IT Audit, Control, and Security
When it comes to computer security, the role of auditors today has never been more crucial. Auditors must ensure that all computers, in particular those dealing with e-business, are secure. The only source for information on the combined areas of computer audit, control, and security, IT Audit, Control, and Security, Second Edition describes the types of internal controls, security, and integrity procedures that management must build into its automated systems. This very timely book provides auditors with the guidance they need to ensure that their systems are secure from both internal and external threats.
Tommie W. Singleton, Aaron J. Singleton Providing valuable information to those responsible for dealing with prevention and discovery of financial deception, Fraud Auditing and Forensic Accounting, Fourth Edition helps accountants develop an investigative eye toward both internal and external fraud and provides tips for coping with fraud when it is found to have occurred. Completely updated and revised, the new edition provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry-tested methods for detecting, investigating, and preventing financial schemes.
9780471406761 • Hbk • 667 pages • November 2010 • £57.50 / €68 / $85
9780470564134 • Hbk • 317 pages • September 2010 • £50 / €60 / $75
The Audit Committee Handbook
A Basic Guide Anyone Can Use Spencer Pickett
The classic handbook to audit committee responsibilities completely updated to cover the latest guidance with practical insights on the new functions of the audit committee. Now containing the newest regulatory guidance impacting audit committees, including new chapters on audit oversight and updated discussions on fraud risk, the Fifth Edition helps your audit committee plan its agenda and achieve its mission in corporate governance.
This important new book gives muchneeded guidance, standards and support in investigations into those all too frequent issues like complaints, reckless business decisions, staff grievances, errors, systems failures, unexplained losses, poor performance and allegations against employees and / or associates. To ensure sensitive risks are properly investigated and addressed, this book has developed a simple but effective method for carrying out internal investigations based on a BASIC approach that follows five main steps. The books basic approach can be used to develop an important new skills-set that will ensure the reader is able to carry out successful investigations, as and when required.
9780470560488 • Hbk • 400 pages • April 2010 • £65 / €76 / $99.95
9780470779682 • Hbk • 214 pages • December 2008 • £39.99 / €48 / $65
5th Edition Louis Braiotta, R. Trent Gazzaway, Robert Colson, Sridhar Ramamoorti
Cutting Edge Internal Auditing with CD-ROM
Public Sector Auditing: Is it Value for Money?
Cutting Edge Internal Auditing provides guidance and knowledge for every internal auditor, encouraging each to pioneer new ground in the development of their professional practices in all risk management, control and governance processes. Serving as an excellent reference guide that develops a pattern of internal auditing now and for the future, this book explores the concept of ‘cutting edge’ internal auditing as an imaginative adventure: demonstrating how this has influenced and will continue to influence the development of professionalism in internal auditing. Accompanied by a CD ROM containing some of the author’s training slides and seventy case studies, many written by leading internal audit practitioners, this book creates a vision for future cutting edge internal auditing.
Drawing on 20 years of experience as Comptroller and Auditor General, and head of the United Kingdom National Audit Office, Public Sector Auditing: Is it Value for Money? is Sir John Bourn’s own account of the role and influence value for money auditing has in holding governments to account and in helping public bodies improve the ways in which they deliver services. This book is relevant for people working both the public and private sectors, and should be essential reading for the staff of public sector audit institutions around the world, as well as commercial accountancy firms and students of accountancy, politics, economics and public management. 9780470057223 • Hbk • 426 pages • Novemver 2007 • £29.99 / €36 / $50
9780470510391 • Hbk • 486 pages • May 2008 • £39.99 / €48 / $65
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