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Auditing Essay Examples

Auditing
For example, the loss of the accountant as an employee of the organization would mean that the company would spend time looking for another worker. The happening of the financial risk would lead to significant losses for the organization (Taylor, & Osborne, 2013). The auditor...
Pages: 8 (2000 words) , Essay , Finance & Accounting
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Auditing
The Auditing Standards Board (ASB) envisaged the role of IT in internal audit in the wording of SAS 94 stating that IT provides efficiency and effectiveness of internal audit in a firm through improving timeliness, accuracy, and availability of information, facilitates additional analysis, enhance monitoring,...
Pages: 12 (3000 words) , Essay , Finance & Accounting
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Auditing
Therefore, auditors are requested to compare the prevailing rates at the time of the transactions and that which was adopted by the company for any similarity or differences (Vij 2002, pp.1-10) Second, share-based compensation is a strategy that involves the payment of salaries or bonuses using...
Pages: 6 (1500 words) , Essay , Finance & Accounting
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Operational Auditing
Of operations are far more difficult to evaluate objectively than compliance or the presentation of financial statements in accordance with generally accepted accounting principles. In addition, establishing criteria for evaluating the information in an operational audit is an extremely subjective matter. In this sense, operational...
Pages: 20 (5000 words) , Essay
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Auditing&Assurance
Financial reports must give a reflection about the company’s profits and losses. Additionally, the assessment must exhibit a true and fair view of the state of affairs of the organization during the end of a financial year. Also, they must ensure that the financial reports...
Pages: 10 (2500 words) , Assignment , Finance & Accounting
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Auditing report
Literature Review The author (Dauber) in his article has emphasized that internal auditing plays an important and independent audit function for adding value and improving the operations of the organizations. The author emphasizes that internal audit function helps or assist the organization in accomplishing the...
Pages: 12 (3000 words) , Research Paper , Finance & Accounting
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Case Study for Auditing
Fundamentally, trade payables are regarded as a part of a liability and form of credit which is owed to suppliers, lenders or vendors for the purchase of any commodity or product. These trade payables can be both long- term and short-term depending upon their payment...
Pages: 8 (2000 words) , Essay , Finance & Accounting
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Auditing Theory
Ordinarily, a 38.08% increase in turnover should lead to a corresponding increase in debtors. The debtors have increased by 54.75%. Furthermore, the number of day’s sales in debtors has increased from 110 to 123. This means that unlike 2004 when on average debtors were taking...
Pages: 10 (2500 words) , Essay , Finance & Accounting
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Issue in auditing
In this way, internal auditors learn new skills and apart from sharpening their professional skills, they also enhance their personal know-how in handling audit functions (Curtis et.al 2009, p. 79). In this way, for instance, they can increase their audit coverage by learning to integrate...
Pages: 11 (2750 words) , Essay , Finance & Accounting
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Materiality in Auditing
This definition therefore links the words materiality and audit risk. Mentioning audit risks without talking of materiality might sound rather awkward. In fact, materiality is inversely proportional to related risks. When all other factors are constant, when an audit risk increases the materiality level drops...
Pages: 8 (2000 words) , Essay , Finance & Accounting
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Fundamentals of Auditing
An external audit involves an independent inspection of an organization’s financial statements. The examination is usually done for statutory purposes. The result of this type of audit is the auditor’s opinion usually, trough management letters. The external auditor issues an opinion whether the inspected financial...
Pages: 9 (2250 words) , Research Paper , Finance & Accounting
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Report of auditing
Previously, Mauldin, (2003) corroborated the need for auditing procedure as a mainstream method for improving performance of financial institutions. According to Moore et al., (2006) credibility of financial information depends on the independence of the auditor.There are several terms when describing various functionalities related to...
Pages: 10 (2500 words) , Essay , Finance & Accounting
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Materiality in Auditing
Materiality is significant in the entire auditing process. It is especially important to the planning of the audit and in the evaluation of the results of audit testing. The assessment of what is material depends on the professional judgement.At the planning stage, the auditor determines...
Pages: 7 (1750 words) , Essay , Finance & Accounting
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Auditing and assurance
The advice provided by the audit firms allows the client firms to reduce tax burden to a very large extent case where an audit firm is engaged in providing audit service to a firm for over a very long duration, the familiarity of the firm...
Pages: 9 (2250 words) , Essay , Finance & Accounting
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The Concept of Environmental Auditing
The advent of environmental auditing made it mandatory for companies to have environmental management systems to ensure that the environment is protected in every action carried out by the same. Environmental auditing has a history that dates back to 1970s and the place of origin...
Pages: 10 (2500 words) , Term Paper , Finance & Accounting
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Accounting and Auditing Transactions Following the Auditing Standard KPMG
In addition to the tax and audit services, KPMG tries to develop and enhance the performance of the business with the help of their client overview. This aspect has become the vanguard of their success, which has been made possible only through thorough knowledge about...
Pages: 46 (11500 words) , Research Paper , Finance & Accounting
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Evolution of the Auditing Profession
Developed by Luca Pacioli resulted in this activity being regarded as a regular profession in human financial activities. Those involved in the activity checking and verifying accounting records are referred to as auditors. They are called certified public accountants in the United States and chartered...
Pages: 9 (2250 words) , Assignment , Finance & Accounting
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Internal Auditing, 4 questions
Namely the board and top strategic management , formulate (i) the vision, (ii) mission, (iii) objectives of the organization,(iv) long term strategic plans ( ranging from 2 to 5 years period) and approve the plans and strategies prepared by other management structures. Functional management prepares strategies and short...
Pages: 8 (2000 words) , Essay
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Different Dimensions And Features Of Auditing Processes
The audit is a much significant concept in the global business world. The necessity of controlling fraudulent practices by different small and big companies is one critical factor which has highlighted the importance of audit in the last few decades. Also, the multiple number of...
Pages: 9 (2250 words) , Research Paper , Finance & Accounting
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International Auditing and Assurance Standard Board
Auditors are governed by various regulatory bodies. These include The International Auditing and Assurance Standard Board and the International Federation of Accounts. These regulatory bodies establish professional standards which guide and govern the auditor. The ISA 500 Exposure Draft for April 2007 will serve here...
Pages: 9 (2250 words) , Coursework , Finance & Accounting
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Regulation Of Auditing Profession In UK
One of the major causes of such exploitation of professional influence is to a great extent brought about by the concentration of ‘auditing power’ among a few firms in the UK. Arnold and Sikka (2001) illuminate that UK accountancy profession is highly dominated by a...
Pages: 12 (3000 words) , Essay , Business
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Auditing Organizational Communication in Companies
Having looked at communication as a social phenomenon whereby style and performance are judged as an integral part of the communication process, commentators have said that for communicators like some of the workers at 2 Sisters Foods Group Scunthorpe who cannot express themselves well in...
Pages: 12 (3000 words) , Case Study , Management
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Strategic Auditing Case Study: Xerox Corporation
In addition, the company also engages in a related line of business where it offers consultancy and other related services on the digital production of photographic papers and xerography equipments. The consultancy service line of the Xerox Corporation generates income for the company through...
Pages: 14 (3500 words) , Case Study , Finance & Accounting
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Does the rotation of auditors improve the quality of auditing
Does the rotation of auditors improve the quality of auditing? BY YOU YOUR SCHOOL INFO HERE HERE Does the rotation of auditors improve the quality of auditing? Introduction It is a highly contested issue as to whether rotation of auditors actually maintains the ability to improve auditing...
Pages: 8 (2000 words) , Essay , Finance & Accounting
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Auditing in Business World and Components of Expectation Gap
According to Marianne Ojo, the expectations gap has three components. The first one is “sub-standard performance”; that is, the auditor fails to perform a quality audit and to comply with the required auditing standards. The second one is “deficient standards” which come from the auditing...
Pages: 6 (1500 words) , Essay , Business
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Information Systems Auditing and Assurance in Lipton Company
Direct Marketing – is concerned with establishing an individual relationship between the business offering a product or service and the final customer. This means that there is an actual person to person contact between a salesperson who explains the many health benefits replacing their current...
Pages: 8 (2000 words) , Case Study , Business
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The Trends and Auditing the Marketing Within Shanghai
The current fashion trends and styles that are based on quality and new styles are further being initiated through the growth that is currently being initiated in Shanghai. The city is now being looked at as a central area for international development and is continuing...
Pages: 8 (2000 words) , Assignment , Business
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Auditing - project ( Audit of the acquisition and payment cycle : Tests of controls and substantive tests of transactions. )
To monitor whether the vouchers are properly issued and properly accounted for when making payments whether through cash or bank cheques or withdrawals. 3. Controls on checks issue. To ensure that all checks issued are properly numbered and accounted for every transaction that has been carried. 4....
Pages: 7 (1750 words) , Assignment , Finance & Accounting
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Auditing of Companies Traded on Australian Securities Exchange and the Nikkei Index
It was found that the expected return of AORD was higher than the three chosen stock due to higher risk. Forgiven return, the rational investor would select the stock that is least risky and in this study riskiness of an investment is determined using standard...
Pages: 8 (2000 words) , Assignment , Finance & Accounting
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Analysis of Change of Audit Regulations in the United Kingdom and the Republic of Ireland
Audit regulations in the UK are governed by “The Account and Audit (England) Regulations, 2003 & the subsequent amendments made in 2006 and the Companies Act 2006. The laws in these regulations reflect the European (EU) Company Law Directives. Adoption of ISA issued by IAASB...
Pages: 8 (2000 words) , Research Paper , Finance & Accounting
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The Audit Process, Principles, Practice, and Cases
Corporate fraud consists of a number of interrelated activities which jeopardise the overall structure and arrangement of an organisation’s accounting standards (Cosserat, 2004). In the longer run, it betrays the expectations of investors who purchased the shares of the company. It is, therefore, agreed that...
Pages: 6 (1500 words) , Essay , Finance & Accounting
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Audit IN COURSE ASSIGNMENT
An audit opinion is given whether the financial statements conform to the regulations and policies of the financial standards or not. Mostly an opinion is arrived at after; an assessment of the risk has been done, accuracy and validity of the tools used in the...
Pages: 10 (2500 words) , Essay , Business
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Principles of Financial Accounting
One of the United Kingdom laws that accountants and companies must follow is the INCOME TAX LAW. The external auditor must see to it that the financial statements are presented with a high probability that no fraud occurred so that the external users of the...
Pages: 8 (2000 words) , Assignment , Finance & Accounting
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Corporate Governance Overview
According to the above view, the Corporate Governance is a key tool for securing the respect of ethics within organizations. Indeed, the rules of Corporate Governance are highly based on ethics, as held in the market and in the society (Fernando 2010). This means that...
Pages: 12 (3000 words) , Essay , Finance & Accounting
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Proposed Substantive Procedures for Accsys Technologies Plc
This report would inspect the documents and records that are involved in the revenue cycle. According to the International Standards on Auditing (2009, p. 6), inspection entails examining documents or records, both internal and external, in electronic form, paper form or any other media. It...
Pages: 6 (1500 words) , Assignment , Finance & Accounting
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Business Economics: Anderson Company
If the auditing firms are not allowed to offer consulting services, then these firms will be totally dependent on auditing services for revenue. In this scenario, the auditing firms, especially the smaller ones, may be forced to adopt softer accounting principles just to ensure they...
Pages: 7 (1750 words) , Assignment , Business
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The Aspect of Materiality in Financial Audit Reporting
The company’s shareholders are the main consumers of financial audit reports, despite the fact that the company’s management is responsible for hiring the auditor. The auditor, therefore, should use the concept of materiality as the shareholder, based on the financial audit report, hope to understand...
Pages: 9 (2250 words) , Literature review , Finance & Accounting
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Development, Objectives and Benefits of Environmental and Social Audits
Environmental and social audits focus on health and safety requirements and social and environmental requirements like carbon emissions. Additionally, it focuses on the laws related to production, storage, and disposal of harmful wastes and liabilities that arise from the improper disposal of hazardous wastes. The...
Pages: 11 (2750 words) , Term Paper , Finance & Accounting
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The impact of private sector review Audit Firms on the public sector Government in the maintain of public funds
Public funds play an important role for meeting the current requirement of a community and for the development of a society at large in terms of infrastructure and employment among others. An effective audit firms’ activity strengths the governance by holding the entities of the...
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The Support of Human Resource Development Team
Every part of the company gets involved in the new expansion project in Deloitte consulting, not only the new hires. The marketing plan targeting the growing countries drawn by the Deloitte Consulting services starts with a survey. They target the countries with extensively good economic...
Pages: 6 (1500 words) , Essay , Human Resources
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You can choose any topic
It is a way to persuade the wider public that corporations are maintaining absolute transparency in their accounts and providing a clear depiction of their financial status to the stakeholders in general (Bennett and Segerberg, 2011). Moreover, external audit also ensures that company directors are...
Pages: 32 (8000 words) , Dissertation , Finance & Accounting
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Xerox Corporation Case Study 03066
Introduction Today’s highly competitive business environment pressurizes business even huge business entities to perform better than ever (KPMG, ; Johnson, & Turner, 2010). These pressures and competition threats led companies towards adopting malpractices in reporting financial facts (Griffin, Pustay, & Liu, 2010). Governance, ethics, reporting...
Pages: 10 (2500 words) , Essay , Finance & Accounting
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Provision of non audit services by the auditor to the audit client is a threat to auditors' independence. Evaluate the seriousness of this threat compared with other threats to auditors' independence and identify the strengthening auditors'
Provision of Non Audit Services by the Auditor to the Audit Client is a Threat to Auditors Independence. Evaluate the Seriousness of this Threat Compared With Other Threats to Auditors Independence and Identify the Effective Means of Strengthening Auditors Independence Table of Contents Table of Contents 2 1.Introduction 3 2. Literature...
Pages: 6 (1500 words) , Essay , Finance & Accounting
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AUDIT FRAMEWORK
The company encountered the scandal as it included many defects that were found and observed while applying the GAAP standard of accounting principle and the auditors of Enron had to encounter severe problems for the loop holes that were found in implementing the accounting practice....
Pages: 8 (2000 words) , Essay , Finance & Accounting
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Materiality in the Audit of Financial Statements
The Materiality level and indicators, which are being used by auditors, should be kept secret. The companies can very smartly manipulate the material information if they know in advance the perspective of the auditors regarding materiality. Disclosed criteria of materiality may lead the auditor’s report...
Pages: 9 (2250 words) , Research Paper , Finance & Accounting
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Toyota's Lean Production System and Quality Management
Toyota production system (TPS) is also referred to as a lean production system. Through this system, the company objected to improving the quality and productivity in the manufacturing operations. Toyota production system consists of certain principles. They are built on quality purpose, standardization and-  kaizen...
Pages: 10 (2500 words) , Case Study , Management
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Chinas Stock Exchanges: Financial Information and Disclosures
Indicative of the acute shortage was the recruitment of foreign CPAs by the Big 4. In 2007, Deloitte planned to increase its China staff from over 6,000 to 10,000 by 2010. KPMG, which has 5,000 employees in China, was recruiting 1,600 staffers to complete staff...
Pages: 13 (3250 words) , Essay , Finance & Accounting
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A critical analysis report for sources of information about internal audit
The internal auditors generally perform in the environment where there is limited penalty as the penalty is only imposed on the failure of delivering the report by the auditors whereas the outsource auditors may be biased towards their clients. The internal auditors are not able...
Pages: 13 (3250 words) , Essay , Finance & Accounting
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Financial Crisis
In this modern world of global integration & competitiveness, the dynamics of countries doing business with each other are closely linked such that the events in one country directly impact another country. It is evident from the stock markets today that changes in the United...
Pages: 60 (15000 words) , Dissertation , Finance & Accounting
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Going Concern Assertion - Recent Developments
Issuing a statement denying the going-concern ability of the entity itself might prove to be a self-fulfilling prophecy. Issuing such a statement may lower the opinion of the stockholders’ and creditors’ confidence in the company, the ratings of the company will fall and thus the...
Pages: 7 (1750 words) , Coursework , Finance & Accounting
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