1031:- CIAs) are governed by the international professional standards and code of conduct of the Institute of Internal Auditors. While internal auditors are not independent of the companies that employ them, independence and objectivity are a cornerstone of the IIA professional standards; and are discussed at length in the standards and the supporting practice guides and practice advisories. Professional internal auditors are mandated by the IIA standards to be independent of the business activities they audit. This independence and objectivity are achieved through the organizational placement and reporting lines of the internal audit department. Internal auditors of publicly traded companies in the United States are required to report functionally to the board of directors directly, or a sub-committee of the board of directors (typically the audit committee), and not to management except for administrative purposes. As described often in the professional literature for the practice of internal auditing (such as Internal Auditor, the journal of the IIA) -, or other similar and generally recognized frameworks for management control when evaluating an entity's governance and control practices; and apply COSO's "Enterprise Risk Management-Integrated Framework" or other similar and generally recognized frameworks for entity-wide risk management when evaluating an organization's entity-wide risk management practices. Professional internal auditors also use
1027:- IIA (www.theiia.org). The IIA has defined internal auditing as follows: "Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes". Thus professional internal auditors provide independent and objective audit and consulting services focused on evaluating whether the board of directors, shareholders, stakeholders, and corporate executives have reasonable assurance that the organization's governance, risk management, and control processes are designed adequately and function effectively. Internal audit professionals (
2378:
1188:
the internal controls issues since management does not achieve its objectives merely by compliance of satisfactory system of internal controls. Operational audits cover any matters which may be commercially unsound. The objective of operational audit is to examine Three E's, namely: Effectiveness – doing the right things with least wastage of resources. Efficiency – performing work in least possible time. Economy – balance between benefits and costs to run the operations
1109:. Quality audits are essential to verify the existence of objective evidence showing conformance to required processes, to assess how successfully processes have been implemented, and to judge the effectiveness of achieving any defined target levels. Quality audits are also necessary to provide evidence concerning reduction and elimination of problem areas, and they are a hands-on management tool for achieving continual improvement in an organization.
1122:
improved to successfully complete the project. If done at the close of a project, the audit can be used to develop success criteria for future projects by providing a forensic review. This review identifies which elements of the project were successfully managed and which ones presented challenges. As a result, the review will help the organization identify what it needs to do to avoid repeating the same mistakes on future projects
2803:
1046:, who follows their own auditing standards. The level of independence is therefore somewhere between the internal auditor and the external auditor. The consultant auditor may work independently, or as part of the audit team that includes internal auditors. Consultant auditors are used when the firm lacks sufficient expertise to audit certain areas, or simply for staff augmentation when staff are not available.
2793:
74:
2813:
651:
683:. Other commonly audited areas include: secretarial and compliance, internal controls, quality management, project management, water management, and energy conservation. As a result of an audit, stakeholders may evaluate and improve the effectiveness of risk management, control, and governance over the subject matter.
1112:
To benefit the organization, quality auditing should not only report non-conformance and corrective actions but also highlight areas of good practice and provide evidence of conformance. In this way, other departments may share information and amend their working practices as a result, also enhancing
800:
and other forms of fraud) to misstate financial information, auditing has become a legal requirement for many entities who have the power to exploit financial information for personal gain. Traditionally, audits were mainly associated with gaining information about financial systems and the financial
1121:
A project audit provides an opportunity to uncover issues, concerns and challenges encountered during the project lifecycle. Conducted midway through the project, an audit affords the project manager, project sponsor and project team an interim view of what has gone well, as well as what needs to be
1026:
are employed by the organizations they audit. They work for government agencies (federal, state and local); for publicly traded companies; and for non-profit companies across all industries. The internationally recognized standard setting body for the profession is the
Institute of Internal Auditors
827:
A statutory audit is a legally required review of the accuracy of a company's or government's financial statements and records. The purpose of a statutory audit is to determine whether an organization provides a fair and accurate representation of its financial position by examining information such
1187:
An operations audit is an examination of the operations of the client's business. In this audit, the auditor thoroughly examines the efficiency, effectiveness and economy of the operations with which the management of the entity (client) is achieving its objective. The operational audit goes beyond
1154:
Apply when a new project manager is provided, there is no indication the projects in trouble and there is a need to report whether the project is as opposed to where its supposed to
Informal audits can apply the same criteria as formal audit but there is no need for such a in depth report or formal
934:
The purpose of an assessment is to measure something or calculate a value for it. An auditor's objective is to determine whether financial statements are presented fairly, in all material respects, and are free of material misstatement. Although the process of producing an assessment may involve an
710:
Auditing has been a safeguard measure since ancient times. During medieval times, when manual bookkeeping was prevalent, auditors in
Britain used to hear the accounts read out for them and checked that the organization's personnel were not negligent or fraudulent. In 1951, Moyer identified that the
882:
In most nations, an audit must adhere to generally accepted standards established by governing bodies. These standards assure third parties or external users that they can rely upon the auditor's opinion on the fairness of financial statements or other subjects on which the auditor expresses an
991:
Government
Auditors review the finances and practices of federal agencies. These auditors report their finds to congress, which uses them to create and manage policies and budgets. Government auditors work for the U.S. Government Accountability Office, and most state governments have similar
1077:
refers to an independent examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources. Safety, security,
1138:: The aim of a regulatory audit is to verify that a project is compliant with regulations and standards. Best practices of NEMEA Compliance Centre describe that, the regulatory audit must be accurate, objective, and independent while providing oversight and assurance to the organization.
970:. External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most importantly, external auditors, though engaged and paid by the company being audited, should be regarded as independent and remain third party.
667:
also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, roll forward prior year working papers, and evaluate the propositions in their auditing report.
1104:
Quality audits are performed to verify conformance to standards through review of objective evidence. A system of quality audits may verify the effectiveness of a quality management system. This is part of certifications such as
662:
is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon."
1015:
over compliances system management of the company. These are
Specialized Persons called Company Secretaries in India who are the members of Institute of Company Secretaries of India and holding Certificate of Practice.
715:
999:/Statutory secretarial auditor is an independent firm engaged by the client subject to the audit of secretarial and applicable laws/compliances of other applicable laws to express an opinion on whether the company's
865:
is a process for verifying the cost of manufacturing or producing of any article, on the basis of accounts measuring the use of material, labor or other items of cost. In simple words, the term,
879:
is "an examination of cost accounting records and verification of facts to ascertain that the cost of the product has been arrived at, in accordance with principles of cost accounting."
801:
records of a company or a business. Financial audits also assess whether a business or corporation adheres to legal duties as well as other applicable statutory customs and regulations.
1322:
988:
over cost reporting. These are
Specialized Persons called Cost Accountants in India & CMA globally either Cost & Management Accountants or Certified Management Accountants.
871:
means a systematic and accurate verification of the cost accounts and records, and checking for adherence to the cost accounting objectives. According to the
Institute of Cost and
1063:
1008:
935:
audit by an independent professional, its purpose is to provide a measurement rather than to express an opinion about the fairness of statements or quality of performance.
1055:
820:. As a result, a third party can express an opinion of the person / organization / system (etc.) in question. The opinion given on financial statements will depend on the
1148:
Applies when the project is in trouble, sponsor agrees that the audit is needed, sensitivities are high, and need to be able prove conclusions via sustainable evidence.
922:
that can cover multiple regulations and standards from a single audit event. This is a very new but necessary approach in some sectors to ensure that all the necessary
711:
most important duty of the auditor was to detect fraud. Chatfield documented that early United States auditing was viewed mainly as verification of bookkeeping detail.
2653:
1215:. It refers to an investigative audit in which accountants with specialized on both accounting and investigation seek to uncover frauds, missing money and negligence.
2703:
2176:
2263:
903:
of 2002. Such an audit is called an integrated audit, where auditors, in addition to an opinion on the financial statements, must also express an opinion on the
2823:
338:
2554:
1308:
1078:
information systems performance, and environmental concerns are increasingly the subject of audits. There are now audit professionals who specialize in
2255:
896:
856:
1258:
323:
1713:
2537:
2259:
2229:
914:
There are also new types of integrated auditing becoming available that use unified compliance material (see the unified compliance section in
2377:
976:/Statutory cost auditor is an independent firm engaged by the client subject to the cost audit to express an opinion on whether the company's
2517:
2322:
1795:
328:
1254:
637:
488:
192:
89:
1811:
943:
Auditors of financial statements & non-financial information (including compliance audit) can be classified into various categories:
2169:
1059:
343:
333:
99:
2550:
2501:
395:
2267:
1542:
766:, and operating effectively to achieve the organization's goals or objectives. These reviews may be performed in conjunction with a
523:
400:
1173:
in a building, process or system to reduce the amount of energy input into the system without negatively affecting the output(s).
2282:
348:
291:
2859:
2817:
2513:
2509:
2491:
2420:
2237:
2005:
1132:: The aim of a regular health check audit is to understand the current state of a project in order to increase project success.
432:
2806:
2763:
2758:
2251:
2162:
1403:
385:
1854:"Professional internal auditors, in carrying out their responsibilities, apply COSO's Integrated Framework-Internal Control"
2854:
2753:
2367:
2698:
2126:
1873:
1304:
735:
2728:
2621:
2584:
2558:
2461:
1532:
1295:
1090:, there has been an increasing need for performance audits, examining their success in satisfying mission objectives.
1028:
855:
factors. But recently, the argument that auditing should go beyond just true and fair is gaining momentum. And the US
2668:
2612:
2546:
2446:
2425:
2131:
1312:
1273:
687:
1832:
1667:
918:). Due to the increasing number of regulations and need for operational transparency, organizations are adopting
2693:
2542:
2406:
1363:
1240:
1083:
981:
959:
954:
is an independent firm engaged by the client subject to the audit to express an opinion on whether the company's
762:. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining
2849:
2723:
2631:
2594:
2563:
2476:
2430:
2233:
2189:
1668:"The relevance of compliance audit on companies' compliance with disclosure guidelines of financial statements"
1039:
809:
630:
437:
1739:"CONCEPT RELEASE ON POSSIBLE REVISIONS TO PCAOB STANDARDS RELATED TO REPORTS ON AUDITED FINANCIAL STATEMENTS"
1007:
are free of material misstatements, whether due to fraud or error and inviting heavy fines or penalties. For
883:
opinion. The audit must therefore be precise and accurate, containing no additional misstatements or errors.
2778:
2768:
2718:
2362:
2357:
1192:
1032:
672:
271:
147:
1038:
Consultant auditors are external personnel contracted by the firm to perform an audit following the firm's
900:
563:
498:
73:
2772:
2743:
2505:
2312:
1971:
Amat, O. (2008). "Earnings management and audit adjustments: An empirical study of IBEX 35 constituents".
1919:
1890:
1629:
836:
755:
676:
222:
39:
32:
1998:
1853:
847:
are said to be true and fair when they are free of material misstatements – a concept influenced by both
2733:
2532:
2451:
2342:
2307:
1762:
1332:
1004:
915:
872:
805:
741:
548:
286:
152:
94:
679:
misstatement. The term is most frequently applied to audits of the financial information relating to a
2040:
686:
In recent years auditing has expanded to encompass many areas of public and corporate life. Professor
2738:
2673:
2247:
1434:
1348:
1204:
955:
844:
598:
137:
1738:
2708:
2658:
2617:
2352:
2225:
2080:
2075:
1343:
1263:
1212:
1208:
1170:
1087:
1011:, external secretarial auditors may also be required to express an opinion on the effectiveness of
967:
623:
588:
583:
558:
553:
493:
422:
380:
362:
315:
296:
227:
132:
57:
2792:
2085:
2796:
2568:
2496:
2401:
2347:
2058:
1942:
1687:
1610:
1602:
1567:
427:
262:
217:
1585:
Johnson, H. Thomas (1975). "Reviewed work: A History of
Accounting Thought, Michael Chatfield".
926:
requirements can be met without duplicating effort from both audit and audit hosting resources.
2844:
2748:
2486:
2416:
2386:
2332:
2211:
2185:
2121:
2063:
2053:
1976:
1972:
1791:
1538:
1513:
1505:
1399:
1182:
1074:
1012:
1000:
985:
963:
951:
608:
603:
182:
157:
2297:
2022:
1679:
1641:
1594:
1497:
1291:
1043:
1023:
947:
919:
852:
817:
787:
719:
390:
276:
2466:
2396:
2302:
2272:
2221:
2216:
2200:
2154:
2143:
2116:
1877:
1368:
1338:
1287:
1277:
977:
892:
862:
840:
783:
767:
478:
442:
232:
212:
197:
142:
127:
84:
2337:
2192:
2106:
2101:
2045:
2035:
1991:
1317:
1245:
1225:
1079:
984:, external auditors may also be required to express an opinion on the effectiveness of
962:, external auditors may also be required to express an opinion on the effectiveness of
848:
821:
771:
763:
759:
483:
451:
162:
1645:
2838:
2683:
2138:
2070:
1691:
1614:
1488:
Loeb, Stephen E.; Shamoo, Adil E. (1989-09-01). "Data audit: Its place in auditing".
1358:
1268:
1099:
876:
867:
593:
456:
375:
370:
207:
2663:
2277:
2111:
1328:
1164:
973:
680:
528:
267:
2287:
2242:
1353:
1250:
813:
414:
46:
2627:
2411:
2030:
1683:
1501:
1373:
1299:
1282:
1235:
1230:
923:
839:
error. Hence, statistical sampling is often adopted in audits. In the case of
797:
518:
202:
65:
1870:
1509:
1472:
1419:
2713:
2637:
2527:
2522:
2441:
2436:
2317:
911:
over financial reporting, in accordance with PCAOB Auditing
Standard No. 5.
1517:
1169:
An energy audit is an inspection, survey and analysis of energy flows for
2688:
2678:
1106:
793:
1558:
C. A., Moyer (January 1951). "Early
Developments in American Auditing".
650:
1606:
996:
980:
are free of material misstatements, whether due to fraud or error. For
958:
are free of material misstatements, whether due to fraud or error. For
690:
refers to this extension of auditing practices as the "Audit Society".
301:
281:
187:
1628:
Mishra, Birendra K.; Paul Newman, D.; Stinson, Christopher H. (1997).
1571:
1477:. Vol. 1. Institute of Chartered Accountants of India. p. 1.
716:
Central Auditing Commission of the Communist Party of the Soviet Union
17:
2456:
2327:
447:
122:
1598:
828:
as bank balances, bookkeeping records, and financial transactions.
1714:"Auditors and Audit Reports: Is The Firm's "John Hancock" Enough?"
649:
252:
2292:
1630:"Environmental regulations and incentives for compliance audits"
1051:
257:
2158:
1987:
1833:"Pages - International Professional Practices Framework (IPPF)"
2589:
38:"Auditing" redirects here. For the Scientology practice, see
1943:"The Use of Control Self-Assessment by Independent Auditors"
1195:
is a commonly used tool for completing an operations audit.
1050:
The most commonly used external audit standards are the US
1534:
The changing audit process from the 19th century till date
754:, is an examination of the management controls within an
1983:
1323:
International Organization of Supreme Audit Institutions
1035:(CSA) as an effective process for performing their work.
1920:"How prevalent are post-completion audits in Australia"
1017:
1941:
Gilbert W. Joseph and Terry J. Engle (December 2005).
1474:
ICAI - The Institute of Chartered Accountants of India
45:"Paper trail" redirects here. For the T.I. album, see
899:(PCAOB), which was established by Section 404 of the
2646:
2603:
2577:
2475:
2385:
2199:
2094:
2021:
1537:. Routledge-Taylor & Francis Group. p. 6.
831:Due to constraints, an audit seeks to provide only
1531:Derek Matthews, History of Auditing (2006-09-27).
1056:American Institute of Certified Public Accountants
992:departments to audit state and municipal agencies.
895:companies are governed by rules laid down by the
859:has come out with a concept release on the same.
1918:Clarke, Kevin; Walsh, Kathleen; Flanagan, Jack.
1125:Projects can undergo 2 types of Project audits:
804:Financial audits are performed to ascertain the
671:Audits provide third-party assurance to various
2704:Environmental, social, and corporate governance
1790:. Solapur: Laxmi Book Publication. p. 58.
2170:
1999:
1064:International Auditing and Assurance Standard
698:The word "audit" derives from the Latin word
631:
8:
1924:Accounting, Accountability & Performance
774:, or other form of attestation engagement.
339:International Financial Reporting Standards
2177:
2163:
2155:
2006:
1992:
1984:
1459:The Audit Society: Rituals of Verification
1309:History of information technology auditing
638:
624:
52:
27:Independent examination of an organization
1812:"Pages - Definition of Internal Auditing"
897:Public Company Accounting Oversight Board
857:Public Company Accounting Oversight Board
812:of information, as well as to provide an
1891:"UNDERTAKING A SUCCESSFUL PROJECT AUDIT"
1259:Comptroller General of the United States
654:Some typical stages in the audit process
2538:Pollutant release and transfer register
1634:Journal of Accounting and Public Policy
1386:
64:
1869:Different Types of Audits (June 2013)
1471:Assurance, Auditing and. "Chapter 1".
2323:Principles for Responsible Investment
1865:
1863:
1666:Thottoli, Mohammed Muneerali (2021).
724:Центральная ревизионная комиссия КПСС
675:that the subject matter is free from
329:Generally-accepted auditing standards
7:
2812:
792:Due to strong incentives (including
1086:. With nonprofit organizations and
1060:International Standards on Auditing
344:International Standards on Auditing
2502:Environmental full-cost accounting
1461:. Oxford: Oxford University Press.
835:that the statements are free from
25:
401:Notes to the financial statements
2811:
2802:
2801:
2791:
2376:
2283:Extended producer responsibility
1672:Journal of Investment Compliance
349:Management Accounting Principles
72:
2492:Eco-Management and Audit Scheme
1678:(2). Emerald Insight: 137–150.
1142:Other forms of Project audits:
2764:Socially responsible marketing
2759:Socially responsible investing
1394:Gupta, Kamal (November 2004).
978:cost statements and cost sheet
726:) operated from 1921 to 1990.
1:
2754:Socially responsible business
1646:10.1016/S0278-4254(97)00003-3
1398:. McGraw Hill. p. 1095.
1005:compliance of applicable laws
324:Generally-accepted principles
2699:Environmental pricing reform
2230:environmental responsibility
1788:Basic Concepts Of Accounting
1305:Information technology audit
748:information technology audit
736:Information technology audit
730:Information technology audit
2729:Market governance mechanism
2585:Global Reporting Initiative
2555:standards and certification
2462:Social return on investment
1889:Stanleigh, Micheal (2009).
1835:. Na.theiia.org. 2000-01-01
1814:. Na.theiia.org. 2000-01-01
1587:The Business History Review
1296:Certified Public Accountant
1130:Regular Health Check Audits
1029:Certified Internal Auditors
2876:
2669:Community interest company
2613:Community-based monitoring
2447:Genuine progress indicator
1490:Accountability in Research
1313:Information security audit
1180:
1162:
1097:
1084:information systems audits
781:
739:
733:
29:
2787:
2694:Environmental degradation
2543:Sustainability accounting
2407:Ethical positioning index
2374:
1763:"Auditing Standard No. 5"
1684:10.1108/JOIC-12-2020-0047
1502:10.1080/08989628908573771
1364:Risk-based internal audit
1241:Big Four accounting firms
982:publicly traded companies
960:publicly traded companies
768:financial statement audit
752:information systems audit
723:
193:Constant purchasing power
90:Constant purchasing power
2724:Health impact assessment
2595:Sustainability reporting
2564:Toxics Release Inventory
2358:Transparency (behavioral
2333:Social impact assessment
2222:Corporate accountability
1871:Auditronix Guidance Note
1433:PricewaterhouseCoopers.
1042:. This differs from the
524:Accounting organizations
512:People and organizations
2779:Supply chain management
2719:Global justice movement
2518:profit-and-loss account
1457:Power, Michael (1999),
1193:control self-assessment
1113:continual improvement.
1062:(ISA) developed by the
1033:control self-assessment
1009:bigger public companies
702:which means "to hear".
272:Amortization (business)
2860:Management cybernetics
2744:SDG Publishers Compact
2506:Environmental conflict
2313:Organizational justice
2127:Information technology
1876:July 18, 2013, at the
873:Management Accountants
756:Information technology
655:
40:Auditing (Scientology)
33:Audit (disambiguation)
2734:Product certification
2533:Life-cycle assessment
2452:Performance indicator
2343:Social responsibility
2308:Organizational ethics
2238:social responsibility
1396:Contemporary Auditing
1333:chief audit executive
1181:Further information:
916:Regulatory compliance
891:In the US, audits of
742:Software audit review
653:
396:Management discussion
2855:Economics consulting
2739:Public participation
2674:Conflict of interest
2264:inequality in the UK
2256:in the United States
2248:Environmental racism
2132:Information security
1349:Operational auditing
1335:or Director of audit
1205:forensic accountancy
1018:http://www.icsi.edu/
956:financial statements
845:financial statements
833:reasonable assurance
363:Financial statements
316:Accounting standards
31:For other uses, see
2709:Ethical consumerism
2659:Benefit corporation
2551:metrics and indices
2353:Sullivan principles
2268:injustice in Europe
1712:McKenna, Francine.
1435:"What is an audit?"
1344:Management auditing
1264:Continuous auditing
1255:Comptroller General
1213:forensic accounting
1209:forensic accountant
1171:energy conservation
1088:government agencies
1001:secretarial records
968:financial reporting
589:Earnings management
559:Positive accounting
433:Double-entry system
423:Bank reconciliation
228:Revenue recognition
2797:Environment portal
2569:Triple bottom line
2497:Emission inventory
2402:Double bottom line
2348:Stakeholder theory
1070:Performance audits
1040:auditing standards
901:Sarbanes–Oxley Act
656:
564:Sarbanes–Oxley Act
499:Sarbanes–Oxley Act
428:Debits and credits
263:Cost of goods sold
218:Matching principle
2832:
2831:
2749:Social enterprise
2654:Bangladesh Accord
2514:management system
2510:impact assessment
2487:Carbon accounting
2417:Impact assessment
2368:UN Global Compact
2260:in Western Europe
2212:Aarhus Convention
2152:
2151:
1797:978-1-312-16130-6
1560:Accounting Review
1420:"Audit assurance"
1183:Operational audit
1136:Regulatory Audits
1075:Performance audit
1024:Internal auditors
1013:internal controls
986:internal controls
964:internal controls
952:Statutory auditor
920:risk-based audits
887:Integrated audits
648:
647:
609:Two sets of books
604:Off-balance-sheet
246:Selected accounts
183:Accounting period
16:(Redirected from
2867:
2815:
2814:
2805:
2804:
2795:
2380:
2298:Little Eichmanns
2179:
2172:
2165:
2156:
2023:Audit management
2008:
2001:
1994:
1985:
1980:
1958:
1957:
1955:
1953:
1938:
1932:
1931:
1915:
1909:
1908:
1906:
1904:
1895:
1886:
1880:
1867:
1858:
1857:
1850:
1844:
1843:
1841:
1840:
1829:
1823:
1822:
1820:
1819:
1808:
1802:
1801:
1783:
1777:
1776:
1774:
1773:
1759:
1753:
1752:
1750:
1748:
1743:
1735:
1729:
1728:
1726:
1724:
1709:
1703:
1702:
1700:
1698:
1663:
1657:
1656:
1654:
1652:
1625:
1619:
1618:
1582:
1576:
1575:
1555:
1549:
1548:
1528:
1522:
1521:
1485:
1479:
1478:
1468:
1462:
1455:
1449:
1448:
1446:
1445:
1430:
1424:
1423:
1416:
1410:
1409:
1391:
1292:External auditor
1177:Operations audit
1044:external auditor
948:External auditor
909:internal control
851:(numerical) and
841:financial audits
818:internal control
788:Internal control
725:
640:
633:
626:
76:
53:
50:
43:
36:
21:
2875:
2874:
2870:
2869:
2868:
2866:
2865:
2864:
2850:Risk management
2835:
2834:
2833:
2828:
2783:
2642:
2599:
2573:
2478:
2471:
2467:Whole-life cost
2397:Corporate crime
2388:
2381:
2372:
2303:Loss and damage
2273:Ethical banking
2217:Climate justice
2204:
2195:
2183:
2153:
2148:
2090:
2017:
2012:
1970:
1967:
1965:Further reading
1962:
1961:
1951:
1949:
1947:The CPA Journal
1940:
1939:
1935:
1917:
1916:
1912:
1902:
1900:
1893:
1888:
1887:
1883:
1878:Wayback Machine
1868:
1861:
1852:
1851:
1847:
1838:
1836:
1831:
1830:
1826:
1817:
1815:
1810:
1809:
1805:
1798:
1785:
1784:
1780:
1771:
1769:
1761:
1760:
1756:
1746:
1744:
1741:
1737:
1736:
1732:
1722:
1720:
1711:
1710:
1706:
1696:
1694:
1665:
1664:
1660:
1650:
1648:
1627:
1626:
1622:
1599:10.2307/3113713
1584:
1583:
1579:
1557:
1556:
1552:
1545:
1530:
1529:
1525:
1487:
1486:
1482:
1470:
1469:
1465:
1456:
1452:
1443:
1441:
1432:
1431:
1427:
1418:
1417:
1413:
1406:
1393:
1392:
1388:
1383:
1378:
1369:Technical audit
1339:Mainframe audit
1288:Financial audit
1278:Risk management
1221:
1201:
1199:Forensic audits
1185:
1179:
1167:
1161:
1119:
1102:
1096:
1080:security audits
1072:
941:
932:
907:of a company's
893:publicly traded
889:
863:Cost accounting
790:
784:Financial audit
780:
744:
738:
732:
708:
696:
644:
615:
614:
613:
578:
570:
569:
568:
543:
535:
534:
533:
513:
505:
504:
503:
473:
463:
462:
461:
417:
407:
406:
405:
365:
355:
354:
353:
318:
308:
307:
306:
247:
239:
238:
237:
233:Unit of account
213:Historical cost
198:Economic entity
177:
169:
168:
167:
112:
104:
85:Historical cost
51:
44:
37:
30:
28:
23:
22:
15:
12:
11:
5:
2873:
2871:
2863:
2862:
2857:
2852:
2847:
2837:
2836:
2830:
2829:
2827:
2826:
2821:
2809:
2799:
2788:
2785:
2784:
2782:
2781:
2776:
2766:
2761:
2756:
2751:
2746:
2741:
2736:
2731:
2726:
2721:
2716:
2711:
2706:
2701:
2696:
2691:
2686:
2681:
2676:
2671:
2666:
2661:
2656:
2650:
2648:
2644:
2643:
2641:
2640:
2635:
2625:
2615:
2609:
2607:
2601:
2600:
2598:
2597:
2592:
2590:GxP guidelines
2587:
2581:
2579:
2575:
2574:
2572:
2571:
2566:
2561:
2540:
2535:
2530:
2525:
2520:
2499:
2494:
2489:
2483:
2481:
2473:
2472:
2470:
2469:
2464:
2459:
2454:
2449:
2444:
2439:
2434:
2428:
2423:
2414:
2409:
2404:
2399:
2393:
2391:
2383:
2382:
2375:
2373:
2371:
2370:
2365:
2360:
2355:
2350:
2345:
2340:
2338:Social justice
2335:
2330:
2325:
2320:
2315:
2310:
2305:
2300:
2295:
2290:
2285:
2280:
2275:
2270:
2245:
2240:
2234:responsibility
2219:
2214:
2208:
2206:
2197:
2196:
2193:accountability
2184:
2182:
2181:
2174:
2167:
2159:
2150:
2149:
2147:
2146:
2141:
2136:
2135:
2134:
2124:
2119:
2114:
2109:
2104:
2098:
2096:
2092:
2091:
2089:
2088:
2083:
2078:
2073:
2068:
2067:
2066:
2061:
2056:
2048:
2043:
2038:
2033:
2027:
2025:
2019:
2018:
2013:
2011:
2010:
2003:
1996:
1988:
1982:
1981:
1966:
1963:
1960:
1959:
1933:
1910:
1881:
1859:
1845:
1824:
1803:
1796:
1778:
1754:
1730:
1704:
1658:
1640:(2): 187–214.
1620:
1593:(2): 256–257.
1577:
1550:
1543:
1523:
1480:
1463:
1450:
1425:
1411:
1404:
1385:
1384:
1382:
1379:
1377:
1376:
1371:
1366:
1361:
1356:
1351:
1346:
1341:
1336:
1326:
1320:
1318:Internal audit
1315:
1302:
1285:
1280:
1271:
1266:
1261:
1248:
1246:Clinical audit
1243:
1238:
1233:
1228:
1226:Academic audit
1222:
1220:
1217:
1203:Also refer to
1200:
1197:
1178:
1175:
1163:Main article:
1160:
1157:
1140:
1139:
1133:
1118:
1115:
1098:Main article:
1095:
1094:Quality audits
1092:
1071:
1068:
1048:
1047:
1036:
1021:
993:
989:
971:
940:
937:
931:
928:
888:
885:
822:audit evidence
816:of a system's
779:
776:
772:internal audit
764:data integrity
760:infrastructure
734:Main article:
731:
728:
707:
704:
695:
692:
646:
645:
643:
642:
635:
628:
620:
617:
616:
612:
611:
606:
601:
596:
591:
586:
580:
579:
576:
575:
572:
571:
567:
566:
561:
556:
551:
545:
544:
541:
540:
537:
536:
532:
531:
526:
521:
515:
514:
511:
510:
507:
506:
502:
501:
496:
491:
486:
481:
475:
474:
469:
468:
465:
464:
460:
459:
454:
452:General ledger
445:
440:
435:
430:
425:
419:
418:
413:
412:
409:
408:
404:
403:
398:
393:
388:
383:
378:
373:
367:
366:
361:
360:
357:
356:
352:
351:
346:
341:
336:
331:
326:
320:
319:
314:
313:
310:
309:
305:
304:
299:
294:
289:
284:
279:
274:
265:
260:
255:
249:
248:
245:
244:
241:
240:
236:
235:
230:
225:
220:
215:
210:
205:
200:
195:
190:
185:
179:
178:
175:
174:
171:
170:
166:
165:
160:
155:
150:
145:
140:
135:
130:
125:
120:
114:
113:
110:
109:
106:
105:
103:
102:
97:
92:
87:
81:
78:
77:
69:
68:
62:
61:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
2872:
2861:
2858:
2856:
2853:
2851:
2848:
2846:
2843:
2842:
2840:
2825:
2824:Organizations
2822:
2820:
2819:
2810:
2808:
2800:
2798:
2794:
2790:
2789:
2786:
2780:
2777:
2774:
2770:
2767:
2765:
2762:
2760:
2757:
2755:
2752:
2750:
2747:
2745:
2742:
2740:
2737:
2735:
2732:
2730:
2727:
2725:
2722:
2720:
2717:
2715:
2712:
2710:
2707:
2705:
2702:
2700:
2697:
2695:
2692:
2690:
2687:
2685:
2684:Disinvestment
2682:
2680:
2677:
2675:
2672:
2670:
2667:
2665:
2662:
2660:
2657:
2655:
2652:
2651:
2649:
2645:
2639:
2636:
2633:
2632:certification
2629:
2626:
2623:
2622:certification
2619:
2618:Environmental
2616:
2614:
2611:
2610:
2608:
2606:
2602:
2596:
2593:
2591:
2588:
2586:
2583:
2582:
2580:
2576:
2570:
2567:
2565:
2562:
2560:
2556:
2552:
2548:
2544:
2541:
2539:
2536:
2534:
2531:
2529:
2526:
2524:
2521:
2519:
2515:
2511:
2507:
2503:
2500:
2498:
2495:
2493:
2490:
2488:
2485:
2484:
2482:
2480:
2477:Environmental
2474:
2468:
2465:
2463:
2460:
2458:
2455:
2453:
2450:
2448:
2445:
2443:
2440:
2438:
2435:
2432:
2429:
2427:
2424:
2422:
2421:environmental
2418:
2415:
2413:
2410:
2408:
2405:
2403:
2400:
2398:
2395:
2394:
2392:
2390:
2384:
2379:
2369:
2366:
2364:
2361:
2359:
2356:
2354:
2351:
2349:
2346:
2344:
2341:
2339:
2336:
2334:
2331:
2329:
2326:
2324:
2321:
2319:
2316:
2314:
2311:
2309:
2306:
2304:
2301:
2299:
2296:
2294:
2291:
2289:
2286:
2284:
2281:
2279:
2276:
2274:
2271:
2269:
2265:
2261:
2257:
2253:
2249:
2246:
2244:
2241:
2239:
2235:
2231:
2227:
2223:
2220:
2218:
2215:
2213:
2210:
2209:
2207:
2202:
2198:
2194:
2191:
2190:environmental
2187:
2180:
2175:
2173:
2168:
2166:
2161:
2160:
2157:
2145:
2142:
2140:
2137:
2133:
2130:
2129:
2128:
2125:
2123:
2120:
2118:
2115:
2113:
2110:
2108:
2105:
2103:
2100:
2099:
2097:
2093:
2087:
2084:
2082:
2079:
2077:
2074:
2072:
2069:
2065:
2062:
2060:
2057:
2055:
2052:
2051:
2049:
2047:
2044:
2042:
2039:
2037:
2034:
2032:
2029:
2028:
2026:
2024:
2020:
2016:
2009:
2004:
2002:
1997:
1995:
1990:
1989:
1986:
1978:
1974:
1969:
1968:
1964:
1948:
1944:
1937:
1934:
1929:
1925:
1921:
1914:
1911:
1899:
1898:PROJECT SMART
1892:
1885:
1882:
1879:
1875:
1872:
1866:
1864:
1860:
1856:. Theiia.org.
1855:
1849:
1846:
1834:
1828:
1825:
1813:
1807:
1804:
1799:
1793:
1789:
1782:
1779:
1768:
1764:
1758:
1755:
1740:
1734:
1731:
1719:
1715:
1708:
1705:
1693:
1689:
1685:
1681:
1677:
1673:
1669:
1662:
1659:
1647:
1643:
1639:
1635:
1631:
1624:
1621:
1616:
1612:
1608:
1604:
1600:
1596:
1592:
1588:
1581:
1578:
1573:
1569:
1565:
1561:
1554:
1551:
1546:
1544:9781134177912
1540:
1536:
1535:
1527:
1524:
1519:
1515:
1511:
1507:
1503:
1499:
1495:
1491:
1484:
1481:
1476:
1475:
1467:
1464:
1460:
1454:
1451:
1440:
1436:
1429:
1426:
1421:
1415:
1412:
1407:
1401:
1397:
1390:
1387:
1380:
1375:
1372:
1370:
1367:
1365:
1362:
1360:
1359:Quality audit
1357:
1355:
1352:
1350:
1347:
1345:
1342:
1340:
1337:
1334:
1330:
1327:
1324:
1321:
1319:
1316:
1314:
1310:
1306:
1303:
1301:
1297:
1293:
1289:
1286:
1284:
1281:
1279:
1275:
1272:
1270:
1269:Cost auditing
1267:
1265:
1262:
1260:
1256:
1252:
1249:
1247:
1244:
1242:
1239:
1237:
1234:
1232:
1229:
1227:
1224:
1223:
1218:
1216:
1214:
1210:
1206:
1198:
1196:
1194:
1189:
1184:
1176:
1174:
1172:
1166:
1159:Energy audits
1158:
1156:
1153:
1149:
1147:
1143:
1137:
1134:
1131:
1128:
1127:
1126:
1123:
1117:Project audit
1116:
1114:
1110:
1108:
1101:
1100:Quality audit
1093:
1091:
1089:
1085:
1081:
1076:
1069:
1067:
1065:
1061:
1057:
1053:
1045:
1041:
1037:
1034:
1030:
1025:
1022:
1019:
1014:
1010:
1006:
1002:
998:
994:
990:
987:
983:
979:
975:
972:
969:
965:
961:
957:
953:
949:
946:
945:
944:
938:
936:
929:
927:
925:
921:
917:
912:
910:
906:
905:effectiveness
902:
898:
894:
886:
884:
880:
878:
874:
870:
869:
864:
860:
858:
854:
850:
846:
842:
838:
834:
829:
825:
823:
819:
815:
811:
807:
802:
799:
795:
789:
785:
777:
775:
773:
769:
765:
761:
757:
753:
749:
743:
737:
729:
727:
721:
717:
712:
705:
703:
701:
693:
691:
689:
688:Michael Power
684:
682:
678:
674:
669:
666:
661:
652:
641:
636:
634:
629:
627:
622:
621:
619:
618:
610:
607:
605:
602:
600:
597:
595:
594:Error account
592:
590:
587:
585:
582:
581:
574:
573:
565:
562:
560:
557:
555:
552:
550:
547:
546:
539:
538:
530:
527:
525:
522:
520:
517:
516:
509:
508:
500:
497:
495:
492:
490:
487:
485:
482:
480:
477:
476:
472:
467:
466:
458:
457:Trial balance
455:
453:
449:
446:
444:
441:
439:
438:FIFO and LIFO
436:
434:
431:
429:
426:
424:
421:
420:
416:
411:
410:
402:
399:
397:
394:
392:
389:
387:
384:
382:
379:
377:
376:Balance sheet
374:
372:
371:Annual report
369:
368:
364:
359:
358:
350:
347:
345:
342:
340:
337:
335:
332:
330:
327:
325:
322:
321:
317:
312:
311:
303:
300:
298:
295:
293:
290:
288:
285:
283:
280:
278:
275:
273:
269:
266:
264:
261:
259:
256:
254:
251:
250:
243:
242:
234:
231:
229:
226:
224:
221:
219:
216:
214:
211:
209:
208:Going concern
206:
204:
201:
199:
196:
194:
191:
189:
186:
184:
181:
180:
173:
172:
164:
161:
159:
156:
154:
151:
149:
146:
144:
141:
139:
136:
134:
131:
129:
126:
124:
121:
119:
116:
115:
108:
107:
101:
98:
96:
93:
91:
88:
86:
83:
82:
80:
79:
75:
71:
70:
67:
63:
59:
55:
54:
48:
41:
34:
19:
2816:
2689:Eco-labeling
2664:Child labour
2604:
2559:supply chain
2557: /
2553: /
2549: /
2545: /
2516: /
2512: /
2508: /
2504: /
2278:Ethical code
2266: /
2262: /
2258: /
2254: /
2250: /
2236: /
2232: /
2228: /
2224: /
2059:Second-party
2014:
1950:. Retrieved
1946:
1936:
1927:
1923:
1913:
1901:. Retrieved
1897:
1884:
1848:
1837:. Retrieved
1827:
1816:. Retrieved
1806:
1787:
1786:Ladda, R.L.
1781:
1770:. Retrieved
1766:
1757:
1745:. Retrieved
1733:
1721:. Retrieved
1717:
1707:
1695:. Retrieved
1675:
1671:
1661:
1649:. Retrieved
1637:
1633:
1623:
1590:
1586:
1580:
1563:
1559:
1553:
1533:
1526:
1496:(1): 23–32.
1493:
1489:
1483:
1473:
1466:
1458:
1453:
1442:. Retrieved
1438:
1428:
1414:
1395:
1389:
1331:, under the
1329:Lead auditor
1202:
1190:
1186:
1168:
1165:Energy audit
1151:
1150:
1145:
1144:
1141:
1135:
1129:
1124:
1120:
1111:
1103:
1073:
1049:
995:Secretarial
974:Cost auditor
942:
933:
913:
908:
904:
890:
881:
866:
861:
849:quantitative
832:
830:
826:
803:
791:
751:
747:
745:
713:
709:
699:
697:
685:
681:legal person
673:stakeholders
670:
664:
659:
657:
529:Luca Pacioli
470:
450: /
270: /
268:Depreciation
176:Key concepts
148:Governmental
117:
2769:Stakeholder
2547:measurement
2288:Externality
2243:Dirty hands
2122:Information
2064:Third-party
2054:First-party
1930:(2): 51–78.
1767:pcaobus.org
1354:Peer review
1298:(CPA), and
1276:framework,
1251:Comptroller
930:Assessments
853:qualitative
843:, a set of
810:reliability
542:Development
519:Accountants
415:Bookkeeping
334:Convergence
292:Liabilities
223:Materiality
111:Major types
47:Paper Trail
2839:Categories
2773:engagement
2628:Fair trade
2479:accounting
2412:Higg Index
2389:accounting
2205:principles
2041:Integrated
1839:2013-09-02
1818:2013-09-02
1772:2016-06-28
1566:(1): 3–8.
1444:2022-03-03
1405:0070585849
1381:References
1374:SOFT audit
1300:Audit risk
1283:EarthCheck
1236:Audit plan
1231:Accounting
924:governance
877:cost audit
868:cost audit
824:obtained.
814:assessment
798:misselling
782:See also:
778:Accounting
740:See also:
577:Misconduct
203:Fair value
153:Management
95:Management
66:Accounting
2714:Euthenics
2679:Disasters
2638:ISO 19011
2578:Reporting
2528:ISO 14031
2523:ISO 14000
2442:ISO 45001
2437:ISO 26000
2318:Pollution
2252:in Russia
2226:behaviour
2144:Technical
2117:Financial
1692:236598426
1615:154953655
1510:0898-9621
1325:(INTOSAI)
1152:Informal:
694:Etymology
599:Hollywood
479:Financial
381:Cash-flow
138:Financial
2845:Auditing
2807:Category
2605:Auditing
2426:equality
2107:Clinical
2102:Academic
2046:Internal
2036:External
1952:10 March
1874:Archived
1518:26859053
1219:See also
1155:report.
1107:ISO 9001
1058:and the
939:Auditors
837:material
806:validity
794:taxation
677:material
665:Auditing
584:Creative
554:Research
484:Internal
471:Auditing
287:Goodwill
282:Expenses
133:Forensic
58:a series
56:Part of
2818:Commons
2771: (
2647:Related
2630: (
2620: (
2419: (
2363:social)
2139:Quality
2081:Service
2076:Product
2071:Process
1977:1374232
1747:22 July
1723:22 July
1697:1 April
1651:1 April
1607:3113713
1146:Formal:
1054:of the
997:auditor
720:Russian
706:History
549:History
443:Journal
302:Revenue
188:Accrual
2457:SA8000
2431:social
2387:Social
2328:Racism
2201:Ethics
2186:Social
2112:Energy
2086:System
2050:Party
1975:
1903:18 May
1794:
1718:Forbes
1690:
1613:
1605:
1572:239850
1570:
1541:
1516:
1508:
1402:
1311:, and
1257:, and
700:audire
494:Report
448:Ledger
391:Income
386:Equity
297:Profit
277:Equity
253:Assets
158:Social
123:Budget
18:Audits
2095:Types
2015:Audit
1894:(PDF)
1742:(PDF)
1688:S2CID
1611:S2CID
1603:JSTOR
1568:JSTOR
966:over
758:(IT)
750:, or
660:audit
489:Firms
118:Audit
2293:Harm
2188:and
2031:Desk
1973:SSRN
1954:2012
1905:2016
1792:ISBN
1749:2011
1725:2011
1699:2023
1653:2023
1539:ISBN
1514:PMID
1506:ISSN
1400:ISBN
1274:COSO
1082:and
1052:GAAS
1003:and
808:and
786:and
714:The
258:Cash
143:Fund
128:Cost
2203:and
1680:doi
1642:doi
1595:doi
1498:doi
1439:PwC
1211:or
746:An
658:An
163:Tax
100:Tax
2841::
1945:.
1928:18
1926:.
1922:.
1896:.
1862:^
1765:.
1716:.
1686:.
1676:22
1674:.
1670:.
1638:16
1636:.
1632:.
1609:.
1601:.
1591:49
1589:.
1564:26
1562:.
1512:.
1504:.
1492:.
1437:.
1307:,
1294:,
1290:,
1253:,
1207:,
1191:A
1066:.
875:,
796:,
770:,
722::
60:on
2775:)
2634:)
2624:)
2433:)
2178:e
2171:t
2164:v
2007:e
2000:t
1993:v
1979:.
1956:.
1907:.
1842:.
1821:.
1800:.
1775:.
1751:.
1727:.
1701:.
1682::
1655:.
1644::
1617:.
1597::
1574:.
1547:.
1520:.
1500::
1494:1
1447:.
1422:.
1408:.
1020:)
1016:(
950:/
718:(
639:e
632:t
625:v
49:.
42:.
35:.
20:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
