Книга: kemal Ahmed Endeshaw «Auditing Fair Value Measurements and Disclosures»

Auditing Fair Value Measurements and Disclosures

Производитель: "LAP Lambert Academic Publishing"

This monograph is prepared following the basic phases of auditing and requirements of ISA 540. The book has an answer for the methods and procedures used by auditors while auditing fair value by synthesizing the real time approach from the Big 4 Audit Firms. The book can be used by University Researchers, valuation experts, consultants and graduate level students. The book shows that by understanding the challenges and following the phases of auditing, auditors can maintain the quality of financial reporting. Four key audit phases are relevant to audit FVM. These are: understanding the Client-Business environment, Engagement, Internal Control, and Planning phases of auditing. Furthermore, the results revealed key challenges of auditing FVM and disclosures. These challenges are information insufficiency in the market (reliability), competence, auditors lack of fair value audit exposure, and the manager`s leadership role and style. Wish all readers to enjoy my work! ISBN:9783659391590

Издательство: "LAP Lambert Academic Publishing" (2013)

ISBN: 9783659391590

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