TAILIEUCHUNG - Lecture International accounting (4/e): Chapter 14 - Timothy Doupnik, Hector Perera

Chapter 14 - Comparative international auditing and corporate governance. This chapter includes contents: Recent trends in international corporate governance, international diversity in external auditing, international harmonization of auditing standards, auditor liability and independence, role of audit committees, ethical issues involved in external auditing at the international level, internal auditing issues in an international context audit regulation. | Chapter 14: Comparative International Auditing and Corporate Governance Chapter Topics Recent trends in international corporate governance International diversity in external auditing International harmonization of auditing standards Auditor liability and independence Role of audit committees Ethical issues involved in external auditing at the international level Internal auditing issues in an international context Audit regulation 14-2 Learning Objectives Define corporate governance and discuss the circumstances that caused it to receive worldwide attention in recent years Describe the corporate governance guidelines at the international level Explain the link between auditing and corporate governance in an international context Examine international diversity in external auditing Describe the steps taken toward international harmonization of auditing standards Discuss the issues concerning auditor liability and auditor independence 14-3 Learning Objectives Explain the role of audit committees Discuss the ethical issues involved in external auditing at the international level Examine internal auditing issues in an international context Describe the provisions in the Sarbanes-Oxley Act of 2002 in relation to auditing issues 14-4 International Trends in Corporate Governance Recent corporate scandals, particularly those in the . (., Enron, WorldCom) have led to increased focus on corporate governance The Sarbanes-Oxley Act of 2002 was a direct response to these scandals Includes detailed provisions pertaining to corporate governance and auditing These events in the . are consistent with a worldwide movement to improve corporate governance and auditing 14-5 International Auditing and Corporate Governance OECD guidance Principles of Corporate Governance (1999) provide guidance to help governments improve corporate governance within their borders Corporate governance, “ involves a set of relationships between a company’s management, its board, its shareholders,

• Kế toán - Kiểm toán
• International accounting
• Lecture International accounting
• Corporate governance
• International trends
• Corporate governance
• International diversity
• Lesson International Accounting
• International accounting main contents
• Main contents
• Accounting standards
• International convergence
• Financial reporting
• International accounting standard
• International federation of accountants
• Comparative accounting
• Accounting environment
• Accounting profession
• Accounting regulation
• Auditing research
• Accounting research
• International research
• Environment of international research
• International accounting environment
• International accounting standards board
• Chuẩn mực kế toán quốc tế
• International Accounting Standard 8
• Accounting policies
• Accounting estimates
• Borrowing costs
• Kế toán quốc tế
• Bài giảng Kế toán quốc tế
• International taxation
• International business decisions
• Corporate income tax
• Tax jurisdiction
• The adjusting process
• Accrual accounting versus cash basis
• Other accounting principles
• Two categories of adjusting entries
• The adjusted trial balance
• Completing the accounting cycle
• The worksheet
• Closing the accounts
• Classifying assets
• Liabilities and payrol
• Current liabilities of known amount
• Current liabilities
• Accounting for payroll
• Worldwide accounting diversity
• Accounting diversity
• Inflation accounting
• Inflation accounting internationally
• Consolidated financial statements
• Foreign capital markets
• Financial statements
• International harmonization
• Comparative international accounting
• International differences
• International classification
• International Accounting Standard 39
• Financial instruments
• Financial liability
• Financial assets
• Merchandise inventory
• Accounting principles
• Inventory costing methods
• Inventory accounting
• Government grants
• Accounting for government grants
• International Accounting Standard 20
• Government assistance
• International business
• Foreign customer
• International financial reporting standards
• Intangible assets
• International transfer pricing
• Cost minimization
• International corporate social reporting
• Corporate social reporting