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Teos sisältää tieteellisesti tutkittua tietoa tilintarkastuksen, valvonnan ja arvioinnin ajankohtaisista kysymyksistä. Sekä tarkastus että valvonta ovat olleet merkittävien muutosten kohteena viime vuosina niihin kohdistuvien sääntelyuudistusten, palvelujen ulkoistamisen ja toimintojen yhtiöittämisen vuoksi. Teoksen artikkelit liittyvät tarkastukseen ja valvontaan, kuten yhtiöjärjestyksen tarkastamiseen, tilintarkastuksen ja sisäisen tarkastuksen laatuun, tilintarkastuksen hintaan, epävarmojen veropositioiden merkitykseen, XBRL:n käyttöönottoon tilinpäätösraportoinnissa, kuntien riskienhallintaan, ulkoistettujen palveluiden valvontaan sekä omistajaohjaukseen julkissektorilla. Monitieteisen otteen ansiosta kirja on monipuolinen kooste tilintarkastuksesta, valvonnasta ja arvioinnista. Teos soveltuu esimerkiksi tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille. This edited book ("Finance, Regulation, Steering - Current Topics of Audit and Control") provides original research about various current auditing and evaluation topics. Over the past decade, the field of auditing has experienced substantial changes. The articles cover, for instance, such topics as audit quality and price of auditing, performance of internal auditing, XBRL and the debt costs, risk management in local governments and ownership steering of government-owned-enterprises. This book will be of value to practitioners, students and academics interested in contemporary aspects of external and internal auditing, evaluation and oversight of service providers and evaluation.
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Knowledge of accounting before the evolution of academic economic knowledge was practical knowledge. In the context of the studies about the development of accounting techniques, the debates leave out the bookkeeper. The hypothesis here is that, due to the diversification of investments on the behalf of the personal properties in late fifteenth and early sixteenth centuries, an expert accountant appeared as bookkeeper of the personal account books at the merchant bankers' households. In Florence, future merchants were trained in elementary schools and later on in classes the masters of abacus. In their exercise books, the masters of abacus published, we find a lot of algebraic problems which are illustrated by accounting operations. However, at least in Florence manuals on accounting did not exist. So, the young merchant bankers and bookkeepers learned by doing. A case study about an accountant, Matteo Brandolini, who was the bookkeeper of the papal banker's son Alamanno Salviati, shall exemplify this tendency. When the patricians and merchant bankers invested more extensively in secondary markets, they were in the need of highly qualified staff.
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Accounting --- Accounting --- Bookkeeping --- Brazil.
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It is the aim of this paper to analyse the importance of (double-entry) bookkeeping for the economic development in Europe and its possible indirect influence on economic growth. Being one of the most important commercial techniques of the European merchants double-entry bookkeeping stayed in close relationship to the expansion of trade. So, the distribution of different bookkeeping techniques all over Western and Central Europe, took place, on one hand, through the extensive commercial contacts of Italian merchant-bankers with merchants of regions north of the Alps and because of the need of many non-Italian merchants to consolidate their commercial knowledge in Italy through specific studies and/or through acquiring practical knowledge. On the other, treaties on (double-entry) bookkeeping supported its diffusion. The study analyses examples of ledgers as 'mirrors' of their enterprises' activities, and it will be shown how such ledgers served as instruments for reducing various risks of entrepreneurial engagement. As a result it will become clear that the knowledge of the technique of double-entry bookkeeping was one of the preconditions of the commercial and, later on, the industrial expansion of the Europeans, which made a significant difference to other merchant cultures in the world.
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This book Näkökulmia tilintarkastukseen ja arviointiin provides original scientific research about various current auditing and evaluation topics. Over the past decade, the field of auditing has seen substantial changes. The topic areas covered in the first chapters reflect established auditing topics such as the role and responsibility of auditors, transfer pricing, the quality of auditing and issues with audit reports. Other chapters address emerging concerns in performance evaluation and auditing. This book will be of value to practitioners, students and academics interested in contemporary aspects of auditing and evaluation.
Management accounting & bookkeeping --- responsibility --- evaluation --- auditing --- accounting --- quality --- auditors
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Accounting --- Accounting. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping
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Accounting --- Research --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Research.
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Accounting --- Accounting. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping
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Accounting --- Management --- Accounting. --- Management. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Financial accounting --- Industrial relations --- Organization --- Business --- Bookkeeping --- Finance --- Gestion
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Finance --- Accounting --- Accounting. --- Finance. --- Funding --- Funds --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Financial accounting --- Economics --- Currency question --- Business --- Bookkeeping
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