Cases in Auditing presents students with realistic problems in a case study format, which they are required to solve by applying their knowledge of auditing theory and auditing and accounting standards. The cases require the student to adapt auditing techniques to the demands of a particular situation. The author believes that structuring the book in this way gives the student an appreciation of the need for the auditor to identify the key elements of a client s business, and design an audit that is responsive to them. The Second Edition contains updated versions of 14 of the earlier cases and adds 8 new cases covering: an audit of a computerized accounting system; auditor liability; corporate governance; environmental audit; internal audit and the external auditor; ethics and independence; illegal acts by a client; and risk and audit planning. There are questions for discussion and suggestions for suitable reading for each case.
This book is specifically aimed at addressing a gap in the study of the evolution of corporate governance in Britain. In particular its key theme, the relationship between corporate governance and personal capitalism in British manufacturing in the first half of the twentieth century, provides the means for a systematic and critical examination of the dominant Chandlerian paradigm that the long-running persistence of personal capitalism shaped the governance of British manufacturing firms well into the twentieth century and acted to erode their competitive performance. The book helps to identify those aspects of corporate governance that have undergone change, with some critical observations on the magnitude of change and those aspects which have displayed characteristics of continuity. The empirical spine of this book is set out in a series of case studies which provide the basis for the examination of corporate governance in Britain during the period c. 1900 to 1950. By focusing particularly on the responses of a range of businesses to the turbulent environment of the inter-war years, this volume offers an insight into a much neglected, yet vital, area of business and economic history.
This book outlines how, from the mid-eighteenth to the early nineteenth century, the political and social dimension of French economic thought, and particularly of Physiocracy, spurred American Republicans to a radical shaping of American agrarian ideology. Such a perspective allows for a reconsideration of several questions that lie at the heart of contemporary historiographic debate: the connection between politics and economics, the meaning of republicanism, the foundations of representation, the role of Europe in the Atlantic world, and the interaction between national histories and global context.
A Decent Provision is a narrative history of how and why Australia built a distinctive welfare regime in the period from the 1870s to 1949. At the beginning of this period, the Australian colonies were belligerently insisting they must not have a Poor Law, yet had reproduced many of the systems of charitable provision in Britain. By the start of the twentieth century, a combination of extended suffrage, basic wage regulation and the aged pension had led to a reputation as a 'social laboratory'. And yet half a century later, Australia was a 'welfare laggard' and the Labor Party's welfare state of the mid-1940s was a relatively modest and parsimonious construction. Models of welfare based on social insurance had been vigorously rejected, and the Australian system continued on a path of highly residual, targeted welfare payments. The book explains this curious and halting trajectory, showing how choices made in earlier decades constrained what could be done, and what could be imagined. Based on extensive new research from a variety of primary sources it makes a significant contribution to general historical debates, as well as to the field of comparative social policy.
Cases in Auditing presents students with realistic problems in a case study format, which they are required to solve by applying their knowledge of auditing theory and auditing and accounting standards. The cases require the student to adapt auditing techniques to the demands of a particular situation. The author believes that structuring the book in this way gives the student an appreciation of the need for the auditor to identify the key elements of a client s business, and design an audit that is responsive to them. The Second Edition contains updated versions of 14 of the earlier cases and adds 8 new cases covering: an audit of a computerized accounting system; auditor liability; corporate governance; environmental audit; internal audit and the external auditor; ethics and independence; illegal acts by a client; and risk and audit planning. There are questions for discussion and suggestions for suitable reading for each case.
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