kemal Ahmed Endeshaw

Auditing Fair Value Measurements and Disclosures

• Broschiertes Buch

Produktbeschreibung

This monograph is prepared following the basic phases of auditing and requirements of ISA 540. The book has an answer for the methods and procedures used by auditors while auditing fair value by synthesizing the real time approach from the Big 4 Audit Firms. The book can be used by University Researchers, valuation experts, consultants and graduate level students. The book shows that by understanding the challenges and following the phases of auditing, auditors can maintain the quality of financial reporting. Four key audit phases are relevant to audit FVM. These are: understanding the Client-Business environment, Engagement, Internal Control, and Planning phases of auditing. Furthermore, the results revealed key challenges of auditing FVM and disclosures. These challenges are information insufficiency in the market (reliability), competence, auditors lack of fair value audit exposure, and the manager's leadership role and style. Wish all readers to enjoy my work!

Produktdetails

• Verlag: LAP Lambert Academic Publishing
• Seitenzahl: 96
• Erscheinungstermin: 2. Mai 2013
• Englisch
• Abmessung: 220mm x 150mm x 6mm
• Gewicht: 162g
• ISBN-13: 9783659391590
• ISBN-10: 365939159X
• Artikelnr.: 38082333

Autorenporträt

Both authors of this Book are graduate students for Master of Science in Business Administration (Jönköping International Business School, Sweden) and they are currently working as an independent researcher in the field of accounting, Innovation and Business creation, marketing and supply chain management in Sweden.