Quality control procedure for statutory financial audit : an empirical study

Author(s)

    • Saha, Siddhartha Sankar
    • Roy, Mitrendu Narayan

Bibliographic Information

Quality control procedure for statutory financial audit : an empirical study

by Siddhartha Sankar Saha, Mitrendu Narayan Roy

Emerald Pub., 2017

  • : print

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Note

Includes bibliographical references (p. 287-293) and index

Description and Table of Contents

Description

Quality Control Procedure for Statutory Financial Audit: An Empirical Study takes a comprehensive look at the quality control framework for statutory financial audit. The authors, Saha and Roy, begin with a conceptual discussion on the quality of statutory audit of financial statements, focusing on identifying the different factors governing quality of audit, and establishing a comprehensive framework for quality control. They delve into the quality control framework in three specific countries: USA, UK and India, based on select parameters, and a comparative study is made among them. Lastly, the authors examine the effectiveness of the existing standards and other legal and regulatory requirements in enforcing quality control policies and procedures and suggesting modifications in those regulations which have been made based on a few respondents' perceptions. Their recommendations can improve the future audit environment in safeguarding stakeholders' interest.

Table of Contents

Chapter 1. Introduction Chapter 2. Quality of Statutory Audit of Financial Statements: A Conceptual Discussion Chapter 3. Quality Control Framework for Statutory Audit of Financial Statements in Select Countries: A Conceptual Review Chapter 4. Quality Control Framework for Statutory Audit in Select Countries: A Comparative Study Chapter 5. Respondents' Perception on Quality Control Procedure for Statutory Financial Audit : An Empirical Study Chapter 6. Concluding Observations and Suggestions

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Details

  • NCID
    BB24340412
  • ISBN
    • 9781787142275
  • Country Code
    uk
  • Title Language Code
    eng
  • Text Language Code
    eng
  • Place of Publication
    Bingley
  • Pages/Volumes
    xxiv, 310 p.
  • Size
    24 cm
  • Subject Headings
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