دانلود فایل فروشگاه جامع ترجمه های آماده به همراه فایلهای اصلی
دانلود فایل
Risk and the construction of a European audit policy agenda: The case of auditor liability
از صفحه 1 تا 12 مقاله ترجمه شده استریسک و ساختار دستور جلسه خط مشی حسابرسی اروپا: موردی از تعهد حسابرسدانلود رایگان مقاله انگلیسی اصلی
چکیده:در سال 2008 و به دنبال کمپین خط مشی پایدار توسط شرکتهای بزرگ بین المللی حسابداری، کمیسیون اروپا یک دستور العملی را به تصویب رساند که کشورهای عضو اتحادیه اروپا باید تعهدات مدنی خود را محدود به حسابرسان نظامنامه ای کنند. درهرحال این بخشنامه و دستورالعمل با خروجی دلخواه شرکتها فاصله زیادی دارد زیرا به عنوان یک سند خط مشی غیرالزام آور، این روند را بر عهده خود کشورهای عضو گذاشته شده است که تصمیم بگیرند آیا روند ابراز تعهد حسابرسان را محدود کرده و اینکه چگونه این کار را انجام دهند. این مقاله به تجزیه و تحلیل روشهای سیاستگذاری حسابرسی فراملی اروپایی میپردازد که در آن چنین تصمیمی گرفته شده و آنچه که مانع تامین امنیت راه حل خط مشی در سطح اروپا توسط شرکتها میگردد با در نظر گرفتن محدودیت تعهد حسابرس. با ترسیم مفهوم هدف ریسک هیلگرانتر، این مقاله به بررسی این موضوع میپردازد که چگونه یک تحقیق منطبق بر تعهد حسابرس به صورت تغییرناپذیری توسط مفهومی سازی رقابتی و بروز دادن ریسکهای نسبت داده شده به ترتیب بندیهای تعهدی خاص تقویت شدند. دراینصورت، تعهد حسابرس به عنوان ساختار نظم دهی در حال تغییر ثابت به جای تنگنایی در انتظار برای حل شدن ضرورت پیدا میکند. این مطالعه همچنین بر روی برجستگی و چشمگیر بودن اختیارات ملی کشور در فضای سیاست حسابرسی اروپایی تاکید دارد که در آن ترجیحات سیاست حسابرسی خود اعضای اتحادیه اروپا دارای اثرگذاری زیادی بر روی خروجیهای سیاستگزاری حسابرسی اروپایی میباشد.
مقدمه:دهه گذشته شاهد رشد پایداری در تحقیقات انجام شده درباره حسابداری بود تحقیقاتی که بر روی چالشهای تنطیم مقررات فراملی و موجودیت یک معماری و ساختار مالی بین المللی تمرکز داشتند. سطح فعالی از شمولیت مثلا با کار عاملهای چندملیتی مختلف وجود دارند که شامل سازمان تجارت جهانی و بانک جهانی در کنار رشد برجستگی و چشمگیری جهانی نظارتی حسابداری و حسابرسی و اولویتهای تنظیمات استاندارد میباشند. ...
ریسک و پیچیدگیهای تعهد حسابرس:عبارت تعهد حسابرس به راحتی در یک روش دقیق و همه جانبه قابل تعریف نمیباشد. تحت لوای اجازه بنیادینی که در طی آن حسابرسان نیاز دارند تا در برابر تامین خدمات فرعی استاندارد، نظام بندیهای قانونی برای حمایت و پشتیبانی از کارکردپذیری آن متعهد باشند، ایعاد چندگانه ای را ایجاد میکند که میتوانند به صورت بارزی دارای تنوع باشند. ما در این بخش کار و مقاله هیلگارتنر (1992) و دیگران را مورد بررسی قرار میدهیم تا نشان دهیم که چگونه این تنوع پذیری با تفاوتهای شیوه ای ارتباط دارند، تفاوتهایی که در آنها عوامل مختلفی تعهد را به عنوان منبع ریسک مفهومی سازی میکنند. ...
سیاستگزاری در اتحادیه اروپا:جدای از بدون در کنفدراسیون 27 کشور عضو، اتحادیه اروپا نیز مثال لرزانی از حوزه نظارتی فراملی به شمار میرود. چیلیک و ساهلین (2006، 2010) دیدگاهی را درباره چنین حوزه ای و به عنوان یک حوزه خط کشی چندگانه ضروری برای پروسه های پیچیده و چند گرهی و دارای رقابت ترکیب شده با مشارکت اراده میدهند که قادر به ایجاد و بازتولید نظم در ورای ظاهر پیچیدگی و رقابت میباشند (ص 195). ...
مطالعه اصلاحیه تعهد حسابرس در فضای اروپایی:به منظور تحلیل توسعه مشاجرات خط مشی اروپا درباره محدودیت تعهد حسابرس و تاثیرگذاری گروههای منافع مختلف و دستورجلسات مربوطه، ما ابتدا خلاصه ای از رویدادهای کلیدی را مطرح کرده و سپس تعدادی از بازیگران تاثیرگذار را معرفی میکنیم (جدول (1) و شکل (1)). ...
ارائه موردی برای اصلاح: تغییر گرایش نظارتی از طریق نمایندگی منافع حرفه ای:با مدنظر قرار دادن ریسکها به عنوان یک سیال مفهومی، دسته بندی شکل گرفته در سطح اجتماعی تحلیلهای آماده ای از دینامیکهای مباحث بدیهی ایجاد میکند که زمینه ساز توسعه دستورجلسات خط مشی حسابرسی بوده و بر روی ایجاد (بازسازی) شبکه هایی از انتسابهای علّی معلولی مرتبط کننده اهداف ریسک با آسیبها تمرکز دارند. هیلگارتنر (1992، ص 41) در این منظر به این نکته اشاره دارد که اهداف تنها چیزی در این دنیا نیستند که در انتظار تصویب شدن یا تعریف شدن به عنوان یک مورد خطردار باشند و ارتباطی در میان اهداف موجود خارج از واقعیت ایجاد نمیکنند . ...
بحبوحه سرسختانه خط مشی در یک بحران حسابرسیدینامیکهای کشمکشها درباره شکلگیری ریسک ممکن است دچار تغییر شوند زیرا توسعه غیرقابل پیش بینی در این کشمکشها این اهداف را در راستای یک دنباله های از جایگزینی و عدم جابجایی به عقب و جلو سوق دهد . ...
ادامه دادن به نمایندگی مستقیم منافع حرفه ایدر می سال 2003 این کمیسیون اشتراکهایی را به تصویب رساند که تعیین کننده تعدادی از اهداف برای یک اصلاحیه اروپایی از قانونگذاری حسابرسی در دوره بعد از انرون میباشد و شامل اصلاح برنامه ریزی شده مدیر قانون شرکت هشتم و شکلگیری یک کمیته نظارتی حسابرسی برای بررسی اجرایی بودن آن بود. ...
از مفهومی سازی رقابتی ریسک برای ارائه توصیهانتشار گزارش موسسه علوم اقتصاد لندن به زودی با ناهاری در ژانویه 2007 در مشاوره عمومی و درباره نیاز به اصلاح تعهد حسابرس اروپایی همراه شد که در برگیرنده معرفی شکلی از تعهد محدودشده بود. این مشاوره به دامنه وسیعی از منافع فراملی اجازه میدهد تا بر روی چالش تعهد به عنوان فرصت دیگری برای بیان نظرات و عقاید خود تمرکز داشته باشند. ...
حسابدار
تعهد حسابداری
ممیزی
مقاله
پاورپوینت
فایل فلش
کارآموزی
گزارش تخصصی
اقدام پژوهی
درس پژوهی
جزوه
خلاصه
Principles of Public Administration - sigma - oecd
the political and administrative level to steer and manage the reform design and
.... Principle 9: The European integration procedures and institutional set-up form
an .... Principle 5: The public authorities assume liability in cases of wrongdoing
and .... Key requirement: The internal audit function is established throughout the
...
Annual Reports and Accounts - Frimley Park Hospital
24 May 2016 ... *Details with regards to auditors PwC's findings into these data and the Trust's ....
Another risk to the achievement of the Trust's objectives that has ..... consultancy
providing policy advice in low and middle-income countries. ... Operations for
Europe and Middle East for the Royal Bank of Scotland Group.
Tax Administration Reforms in the Caribbean - IMF
IV. THE VALUE-ADDED TAX CASE ... ECCU. Eastern Caribbean Currency
Union. EU. European Union. GCT .... Applying a risk-based approach to manage
compliance. ... Caribbean countries also continue to be in need of tax policy
measures to raise more .... They are subject to external audits by the auditor
general (AG).
Auditing research: a review across the disciplinary divide ...
The purpose of this paper is to review the contribution made by auditing ... how
vibrant contemporary auditing research agendas can be when the focus ... 2006);
auditing expectations (Humphrey, 1997); audit risk assessment (Allen ... audit
liability (Pacini et al., 2002; Palmrose, 1997); and auditor reputation (Moizer,
1997).
2016 Financial Report and Registration Document - Groupe SEB
11 May 2017 ... Statutory auditors' report on the financial statements. 242 ... Agenda for the
Combined General Meeting of 11 May ..... Acquisition of Tefal and its European
subsidiaries. (Germany ...... PRODUCT LIABILITY AND RELATED RISKS ...... In
addition to constructing its brand policy to meet the needs of different ...
Appendix 3. Examples of key audit matters in the auditor's ... - PwC
In case of difference between the English and the Dutch version, the latter ...
International Auditing and Assurance Standards Board (IAASB), made it clear ....
audit risks, but could also include changes ... political world and those
representing ..... construction contracts is highly ... carrying amounts of assets and
liabilities in.
Fundamental Principles of Occupational Health and Safety - ILO
occupational health / occupational safety / hazard / role of ILO / health policy / ...
core element of ILO activity and of the Decent Work Agenda in particular. ...... the
case. •. Drivers are particularly at risk. International estimates suggest that
between ...... auditing, self-inspection and self-correction, incident investigation,
medical.
CEZ Group Annual Report 2016 - Skupina ČEZ
19 Apr 2017 ... Approach to Risks in Relation to Financial Reporting ... As required by the Czech
Auditors Act, the independent auditor's opinion ... politics as well as the European
energy sector. ..... From 2015, ČEZ, a. s. applied a dividend policy that anticipated
.... construction of new units at the Dukovany Nuclear Power.
Accountability, Performance Reporting, Comprehensive Audit – An ...
audit - an integrated perspective ... Auditing. 2. Organizational Effectiveness. I.
CCAF-FCVI Inc. HF5667. ...... makes the case that concepts like performance and
...... would vote according to their conscience and risk ..... of directors' liability and
the possibility of class- ...... have more to do with shaping the policy agenda.
Notice Regarding the Convocation of the General ... - Olympus
4 Jun 2018 ... Accounting Auditor and the Audit & Supervisory Board for the 150th ... 3rd
Agenda: Election of One Substitute Audit & Supervisory Board Member ... Policy
on Control of Company,” “Consolidated Statement of Changes in ...... political
trends in the U.S. and Europe and the increasing geopolitical risk in the.
2016 Annual Report
18 Apr 2017 ... 3.5 Disclosure of auditors' remuneration . ...... risk policies to ensure proper
governance and control. ... In 2016, economic activities in the U.S., Europe and
Japan grew at a moderate pace ...... Fubon Land Development Co., Ltd. (17.68%)
, Fubon Construction Co., Ltd. ...... Agenda and subsequent actions.
Understanding audit oversight transformation - Papers.ssrn.com
European Auditing Research Network Symposium (EARNet), the 2015 ... Our
case demonstrates how audit oversight does not emerge in isolation. .... also to
shed light on the difficulties of calculating agency and the risk and ...... Risk and
the construction of a European audit policy agenda: The case of auditor liability.
Audit Committee Quarterly - KPMG
be on the agenda of audit committees in the current year. ... on the future role of
the external auditor, as outlined in its Green Paper Audit policy: Lessons ... risk
management systems that are to be included in the cor- ..... related Corporate
Law, and the EU Green Papers on corporate .... It also considers the specific case
of.
Unit 1: Introduction to Environmental Auditing and Management
objectives and benefits of environmental auditing are analysed. ... Case studies
on the Construction Sector; the Hospitality Sector; the Electrical and ...
environmental liability legislation. .... (EEA), which aims to improve the quality of
the environment in Europe ... environment to the top of the political agenda
worldwide.
Risk and the construction of a European audit policy agenda: The ...
1 Feb 2015 ... Read "Risk and the construction of a European audit policy agenda: The case of
auditor liability, Accounting, Organizations and Society" on ...
annual report for 2014 - RBS: Investor relations
8 Mar 2016 ... our leading UK and Western European clients; ...... Customer Case Study ..... the
accounting policies, financial reporting ..... defence model within the new
organisational construct. ... process for selection of the external auditor for the
year ... oversight of execution risk arising from RBS's strategic agenda, ...
MANUAL FOR FINANCIAL MANAGEMENT AND CONTROL
Internal auditors have a special role in assessing the efficiency of financial ... of
controlling all state revenues, expenditures, assets and liabilities. It is an internal
.... Control Law, financial management and control is a system of policies,
procedures ..... every three years and in cases where the risk varies greatly.
Strategy for ...
Notice of Convocation of the 106th Annual ... - Daido Metal
by the accounting auditors and Audit & Supervisory ... Agenda No. ... downward
trend in the non-automotive segment (shipbuilding and construction machines in.
Annual Report 2016-17 - Axis Bank
10 Jun 2005 ... stable monetary policy which has been very well .... In line with our financial
inclusion agenda, we not ..... Accounts, Auditors' Report and the Report on the
business and ..... Europe Limited engaged in the business of financial advisory
...... infrastructure construction continued to weigh on the banking ...
Contractual Limitations on the Auditor's Liability: An Uneasy ... - Jstor
profession and the evolution of a future research agenda. .... [1999] JBL 387; and
G. Ward, Auditors' Liability in the UK: The Case for Reform ... revealing that the
largest EU audit firms face eleven claims ranging between US ... Big Four audit
firms and finding that liability limitation can reduce the risk of a ..... This is a
political.
Risk and the construction of a European audit policy agenda: The ...
28 Jun 2018 ... Risk and the construction of a European audit policy agenda: The case of auditor
liability. Article in Accounting Organizations and Society 41 ...
Risk-Based Audits - Open Knowledge Repository - World Bank Group
Revenue. 2. Tax auditing—Case studies. 3. Auditing—Computer programs. 4.
Risk .... Innovation Grant from the Europe and Central Asia Department of the ...
Michael Engelschalk is a senior revenue policy and administration expert ....
based on self-assessment and voluntary compliance, tax liabilities are ......
Construction.
Notice Regarding the Convocation of the General ... - Olympus
4 Jun 2018 ... Accounting Auditor and the Audit & Supervisory Board for the 150th ... 3rd
Agenda: Election of One Substitute Audit & Supervisory Board Member ... Policy
on Control of Company,” “Consolidated Statement of Changes in ...... political
trends in the U.S. and Europe and the increasing geopolitical risk in the.
Notice of Convocation of the 106th Annual ... - Daido Metal
by the accounting auditors and Audit & Supervisory ... Agenda No. ... downward
trend in the non-automotive segment (shipbuilding and construction machines in.
Notice Regarding the Convocation of the General ... - Olympus
4 Jun 2018 ... Accounting Auditor and the Audit & Supervisory Board for the 150th ... 3rd
Agenda: Election of One Substitute Audit & Supervisory Board Member ... Policy
on Control of Company,” “Consolidated Statement of Changes in ...... political
trends in the U.S. and Europe and the increasing geopolitical risk in the.
2016 Annual Report
18 Apr 2017 ... 3.5 Disclosure of auditors' remuneration . ...... risk policies to ensure proper
governance and control. ... In 2016, economic activities in the U.S., Europe and
Japan grew at a moderate pace ...... Fubon Land Development Co., Ltd. (17.68%)
, Fubon Construction Co., Ltd. ...... Agenda and subsequent actions.
tax avoidance, evasion, and administration - Econometrics ...
avoidance, with the additional risk bearing caused by tax evasion either being a
... income tax liability is not paid '; the figure for most other countries is probably
higher. ..... For example, consider the case [discussed in Yitzhaki (1987)] where p
is an .... Scotchmer and Slemrod (1989) construct a model where, upon audit, the
...
International Transfer Pricing - PwC
Ultimately, transfer pricing policy should benefit a company from a risk .... related
liabilities and goodwill or intangibles, as against the transfer of assets such as ...
In each case, an arm's-length price must be determined, invoices for the sales
...... pricing as it provides for a single legal framework for joint tax audits, which
are.
UltraTech Cement Limited
18 Jul 2017 ... Our Group's HR agenda is even more sharper and defining of our future. our hr
.... 73 Independent Auditors' Report ... The preferred partner for any construction
needs ...... frame and notify its policy relating to transfer of mining lease and ... of
your Company and has adequate risk management procedures,.
Financial management of the European Union budget in 2014 a ...
12 Feb 2016 ... the European Court of Auditors has given a true and fair opinion .... in cases of
irregular expenditure. ... EU policy area/budget heading, objective or purpose,
and commitment appropriations .... vulnerable at risk of poverty. ...... financial
results for the year, and its assets and liabilities at the end of the year.14.
Contractual Limitations on the Auditor's Liability: An Uneasy ... - Jstor
profession and the evolution of a future research agenda. .... [1999] JBL 387; and
G. Ward, Auditors' Liability in the UK: The Case for Reform ... revealing that the
largest EU audit firms face eleven claims ranging between US ... Big Four audit
firms and finding that liability limitation can reduce the risk of a ..... This is a
political.
House of Commons - Treasury - Minutes of Evidence
In no case does the auditee appoint and remunerate the auditor. ... Auditing
increasingly functions as a political technology enabling the state to regulate ...
than Parliament decide what counts as solvency, liquidity, asset, liability, equity,
debt .... habits, or observations, the construction of risks is mediated and
regularised by ...
Contractual Limitations on the Auditor's Liability: An Uneasy ... - Jstor
profession and the evolution of a future research agenda. .... [1999] JBL 387; and
G. Ward, Auditors' Liability in the UK: The Case for Reform ... revealing that the
largest EU audit firms face eleven claims ranging between US ... Big Four audit
firms and finding that liability limitation can reduce the risk of a ..... This is a
political.
Corporate Governance - London Stock Exchange
majority of companies, there will always be cases where it is ..... risk management
, remuneration, audit, and ... Chapter 5 Corporate governance in the EU context
..... governance policies by exception, specifying any ...... proposals for inclusion
on the company's agenda ..... potential personal liability for directors if breaches.
Risk and the construction of a European audit policy agenda: The ...
28 Jun 2018 ... Risk and the construction of a European audit policy agenda: The case of auditor
liability. Article in Accounting Organizations and Society 41 ...
Notice Regarding the Convocation of the General ... - Olympus
4 Jun 2018 ... Accounting Auditor and the Audit & Supervisory Board for the 150th ... 3rd
Agenda: Election of One Substitute Audit & Supervisory Board Member ... Policy
on Control of Company,” “Consolidated Statement of Changes in ...... political
trends in the U.S. and Europe and the increasing geopolitical risk in the.
Risk and the construction of a European audit policy agenda: The ...
1 Feb 2015 ... Read "Risk and the construction of a European audit policy agenda: The case of
auditor liability, Accounting, Organizations and Society" on ...
Annual Reports and Accounts - Frimley Park Hospital
24 May 2016 ... *Details with regards to auditors PwC's findings into these data and the Trust's ....
Another risk to the achievement of the Trust's objectives that has ..... consultancy
providing policy advice in low and middle-income countries. ... Operations for
Europe and Middle East for the Royal Bank of Scotland Group.
The European Union Integrity System - Transparency International EU
integrity, how they deal with the risk of corruption and how their policies help the
.... (CJEU), European Court of Auditors (ECA), and the European Ombudsman ....
This is the case despite the Commission itself highlighting, in its 2014 ..... agenda
, but enjoys equal footing with the Council in the ordinary legislative process.
Risk and the construction of a European audit policy agenda
13 Oct 2017 ... Risk and the construction of a European audit policy agenda: The case of auditor
liability. Anna Samsonova-Taddei and Christopher Humphrey.
1 Regulating Audit beyond the Crisis: A Critical Discussion of the EU ...
regulation, the content of its recently published Green Paper on “Audit Policy: ...
the principal perspectives and assumptions underpinning the construction of ....
The EU's historical delineation of the regulatory reform agenda in auditing .....
profession's problems, especially concerning the vexed case of auditor liability,
and.
Unit 1: Introduction to Environmental Auditing and Management
objectives and benefits of environmental auditing are analysed. ... Case studies
on the Construction Sector; the Hospitality Sector; the Electrical and ...
environmental liability legislation. .... (EEA), which aims to improve the quality of
the environment in Europe ... environment to the top of the political agenda
worldwide.
Tax Administration Reforms in the Caribbean - IMF
IV. THE VALUE-ADDED TAX CASE ... ECCU. Eastern Caribbean Currency
Union. EU. European Union. GCT .... Applying a risk-based approach to manage
compliance. ... Caribbean countries also continue to be in need of tax policy
measures to raise more .... They are subject to external audits by the auditor
general (AG).
Auditing research: a review across the disciplinary divide ...
The purpose of this paper is to review the contribution made by auditing ... how
vibrant contemporary auditing research agendas can be when the focus ... 2006);
auditing expectations (Humphrey, 1997); audit risk assessment (Allen ... audit
liability (Pacini et al., 2002; Palmrose, 1997); and auditor reputation (Moizer,
1997).
Risk and the construction of a European audit policy agenda
13 Oct 2017 ... Risk and the construction of a European audit policy agenda: The case of auditor
liability. Anna Samsonova-Taddei and Christopher Humphrey.
Contractual Limitations on the Auditor's Liability: An Uneasy ... - Jstor
profession and the evolution of a future research agenda. .... [1999] JBL 387; and
G. Ward, Auditors' Liability in the UK: The Case for Reform ... revealing that the
largest EU audit firms face eleven claims ranging between US ... Big Four audit
firms and finding that liability limitation can reduce the risk of a ..... This is a
political.
UltraTech Cement Limited
18 Jul 2017 ... Our Group's HR agenda is even more sharper and defining of our future. our hr
.... 73 Independent Auditors' Report ... The preferred partner for any construction
needs ...... frame and notify its policy relating to transfer of mining lease and ... of
your Company and has adequate risk management procedures,.
UltraTech Cement Limited
18 Jul 2017 ... Our Group's HR agenda is even more sharper and defining of our future. our hr
.... 73 Independent Auditors' Report ... The preferred partner for any construction
needs ...... frame and notify its policy relating to transfer of mining lease and ... of
your Company and has adequate risk management procedures,.
The case of auditor liability - ترجمه های آماده برای کلیه رشته ها
Risk and the construction of a European audit policy agenda: The case of auditor
liability. از صفحه 1 تا 12 مقاله ترجمه شده است. ریسک و ساختار دستور جلسه خط ...
PJSC Gazprom Annual Report 2016
16 Feb 2017 ... In the reporting year, construction of the most advanced trunk gas pipelines was
contin- ued in this ... In 2016, the European market demonstrated the highest
demand for. Russian ...... risk of supply shortfalls and optimisation of the pricing
policy ...... contact with its external auditor OOO FBK, the Audit Com-.
Notice Regarding the Convocation of the General ... - Olympus
4 Jun 2018 ... Accounting Auditor and the Audit & Supervisory Board for the 150th ... 3rd
Agenda: Election of One Substitute Audit & Supervisory Board Member ... Policy
on Control of Company,” “Consolidated Statement of Changes in ...... political
trends in the U.S. and Europe and the increasing geopolitical risk in the.
Audit Committee Quarterly - KPMG
be on the agenda of audit committees in the current year. ... on the future role of
the external auditor, as outlined in its Green Paper Audit policy: Lessons ... risk
management systems that are to be included in the cor- ..... related Corporate
Law, and the EU Green Papers on corporate .... It also considers the specific case
of.
tax avoidance, evasion, and administration - Econometrics ...
avoidance, with the additional risk bearing caused by tax evasion either being a
... income tax liability is not paid '; the figure for most other countries is probably
higher. ..... For example, consider the case [discussed in Yitzhaki (1987)] where p
is an .... Scotchmer and Slemrod (1989) construct a model where, upon audit, the
...
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the construction of a European audit policy agenda: The case of auditor liability.
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Risk and the construction of a European audit policy agenda: The ...
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UK and EU law and applies equally to ... FRC Year-end Advice Letter to Audit
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