Int'l Law. 452 (2008). Available at: http://scholarship.law.berkeley.edu/bjil/vol26/iss2/5 This Article is brought to you for free and open access by the Law Journals and Related Materials at Berkeley Law Scholarship Repository. It has been accepted for inclusion in Berkeley Journal of International Law by an authorized administrator of Berkeley Law Scholarship Repository. For more information, please contact jcera@law.berkeley.edu. Gill: Corporate Governance as Social Responsibility: A
Words: 13200 - Pages: 53
stage is the management of the threats, opportunities, uncertainties and its sources. Therefore, Dowie argues to ban the use of the term “risk” in risk management because it is too misleading. The definition will be used in this paper is the Australia/New Zealand standard definition which is "The chance of something happening that will have an impact on objectives". The reasons of using this definition are the simplicities and the coverage of the negative and positive effects on objectives. Risk management
Words: 2124 - Pages: 9
that the financial statements are free from material misstatement and accurately reflect the accounting of the entity for that period of time. However, an auditor cannot provide an absolute assurance due to the inherent limitations of an audit. Generally, an audit includes the following steps: overall audit planning, assess control risk, perform tests of controls, perform substantive tests of account balances, and finally complete the audit (Kerr, Elder and Arens). In the overall audit planning
Words: 4449 - Pages: 18
of Canada — CGA-Canada — sets standards, develops education programs, publishes professional materials, advocates on public policy issues, and represents CGAs nationally and internationally. The Association represents 75,000 CGAs and students in Canada, Bermuda, the Caribbean, Hong Kong, and China. Mission CGA-Canada advances the interests of its members and the public through national and international representation and the establishment of professional standards, practices, and services.
Words: 39811 - Pages: 160
appearance and independence in mental attitude. Students are asked to identify the types of audit evidence and internal controls needed to detect and prevent the fraud, and to consider the appropriate audit response to an adverse situation. Keywords: auditing; professional skepticism; fraud; independence; internal controls; misappropriation of assets. THE CASE ife is good, thought Will Stallard as he got into his truck that October morning. He could have been thinking of any one of a number of things—his
Words: 7070 - Pages: 29
homepage: www.elsevier.com/locate/jae Towards an understanding of the role of standard setters in standard setting$ Abigail Allen, Karthik Ramanna n Harvard Business School, USA a r t i c l e in f o abstract Article history: Received 15 September 2010 Received in revised form 24 May 2012 Accepted 25 May 2012 Available online 7 June 2012 We investigate the effect of standard setters in standard setting. We examine how certain professional and political characteristics of FASB
Words: 20500 - Pages: 82
|MANAGING PUBLIC | | |SECTOR RECORDS | | | |A Training Programme | |
Words: 32224 - Pages: 129
to serve as a means of communication. In this context, the purpose of accounting is to communicate or report the results of business operations and its various aspects. Though accounting has been defined in various ways. According to one commonly accepted definition. "Accounting is the art of recording, classifying and summarising in a significant manner and in terms of money, transactions and events which are; in part at least, of financial character and interpreting the results thereof'. Another
Words: 23289 - Pages: 94
management standards, plus potential metrics for measuring and reporting the status of information security, both referenced against the ISO/IEC standards. Scope This guidance covers all 39 control objectives listed in sections 5 through 15 of ISO/IEC 27002 plus, for completeness, the preceding section 4 on risk assessment and treatment. Purpose This document is meant to help others who are implementing or planning to implement the ISO/IEC information security management standards. Like the
Words: 4537 - Pages: 19
University of Hong Kong, George Mason University, National University of Singapore, Singapore Management University, Sun Yat-sen Business School, 2011 Academic Conference on Social Responsibility held by the University of Washington Tacoma, and 2012 AAA Auditing Section Midyear Conference for their helpful comments. Corporate Social Responsibility, Audit Fees, and Audit Opinions Abstract Using a sample of U.S. firms from 2000-2008, we examine whether and how their Corporate Social Responsibility
Words: 23847 - Pages: 96
