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. Detailed analysis of the case studies: Allows those involved in the process to benchmark their behaviours against those of others Enables a comparison between the previous and current regulatory environments to see what has changed, and sheds light on the sorts of behaviours the current regulatory framework encourages Evaluates the effectiveness of the changed regulatory regime, providing evidence relevant to current policy debates concerning the value of audit, IFRS and the relative merit of rules-based versus principles-based accounting standards in relation to professional judgement and compliance 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.
A social history of British women’s brave yet forgotten service during WWI from a historian of female wartime experiences—includes photos. At the outbreak of World War I, women looking to contribute to the Allied effort were told by the war office to “go home and sit still.” Thankfully, hundreds of thousands of women from all corners of society ignored that advice and lent their collective strength to the cause. In We Also Served, Vivien Newman digs beneath the myths surrounding women’s war efforts to reveal stories of determination and heroism. Becoming nurses, munitions workers, members of the Land Army, ambulance drivers, and surgeons, women stepped readily into a world normally occupied by men. Some served with the Armed Forces, others funded and managed their own hospitals within sight and sound of the guns. At least one British woman bore arms, and over a thousand women lost their lives as a direct result of their involvement with the war. This profoundly important history by an expert in female wartime experiences lets these all but forgotten voices finally be heard. “A short book rich in facts and personal testimonies.” —Historical Novel Society
Jewish spiritual wisdom rooted in the sixth letter of the Hebrew alphabet, the "vav" -- which also means "and" -- is explored as a symbol of inclusiveness and connection.
Education for Patients and Clients sets out basic principles for providing patient education as an integral part of nursing care. It challenges the view that simply giving information is enough and investigates strategies for making education as effective as possible. The author explores: *the effect of psychosocial factors such as personal beliefs and family support on our behaviour *the importance of taking such factors into account when planning education for patients and clients *compliance and non-compliance *the role of the nurse as educator *the patient's right to knowledge regarding their health and treatment. Education for Patients and Clients will be essential reading for both pre and post-registration nurses studying health education in all settings.
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. Detailed analysis of the case studies: Allows those involved in the process to benchmark their behaviours against those of others Enables a comparison between the previous and current regulatory environments to see what has changed, and sheds light on the sorts of behaviours the current regulatory framework encourages Evaluates the effectiveness of the changed regulatory regime, providing evidence relevant to current policy debates concerning the value of audit, IFRS and the relative merit of rules-based versus principles-based accounting standards in relation to professional judgement and compliance 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.
This book takes us 'behind closed doors' to uncover the nature of the relationship between the audit engagement partner and the company finance director in major listed companies. Based on matched interviews with finance directors and audited engagement partners of six listed companies, the book uncovers both sides' perceptions of how contentious and non-contentious issues are resolved. New insights are provided about the workings of the audit process itself, how negotiation is conducted and the personal relationships and balance of power between the auditors and the board of directors.
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