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5 results on '"AUDITING policies"'

1. An Empirical Investigation of the Influence of Qualitative Risk Factors on Canadian Auditors' Determination of Performance Materiality.

Author

Emby, Craig and Pecchiari, Nicola

Subjects
AUDITING standards, ACCOUNTING standards, AUDITING policies, MATERIALITY (Accounting), AUDIT risk
Abstract

Copyright of Accounting Perspectives is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2013
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2. State Audit: a Canadian maverick?

Author

Sutherland, Sharon

Subjects
AUDITING, ACCOUNTING, AUDITING policies, AUDITING procedures, FINANCIAL performance, FINANCIAL statements, PUBLIC administration, GOVERNMENT agencies, CANADA. Office of the Auditor General
Abstract

The article criticizes the much admired state audit system in Canada in which the Office of the Auditor General (OAG) is responsible to Parliament for the audit of financial statements and how the government agencies are spending their resources. This is because the OAG has practically eliminated its financial audit and transaction testing activities because of the argument that this should be done by the internal audit function of the various departments and agencies. Moreover, the OAG has obtained so much arbitrary power that it can engage in dramatic reporting for political reasons.

Published
1981
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3. A Political Audit.

Author

Campbell, Bruce

Subjects
*CENSURE, *CHARITIES, *AUDITING policies, *POLITICAL attitudes, *AUDITING
Abstract

The author conveys his thoughts on the Canadian Centre for Policy Alternatives being targeted by the Canadian government under a political audits program. Topics mentioned include the urge of 500 college professors in the country for the government to cease and desist from its attacks on its critics, allocation of 13.4 million U.S. dollars by the government to do political audits against its critics, and right-wing think tanks that are being subjected to political audits.

Published
2014

4. Do the math.

Author

Rosen, Al

Subjects
*AUDITING policies, *SECURITIES industry, *ACCOUNTANT societies, *INVESTMENTS
Abstract

The article focuses on problems Canadian investors have and have had with the security of their investments due to the actions of securities regulators and auditors within their country. An attempt to mislead Canadian investors which came from the Institute of Chartered Accountants Ontario (ICAO) is discussed.

Published
2006

5. CACD's Responsible Distribution turns 25.

Author

CAMPBELL, CATHY

Subjects
DISTRIBUTORS (Commerce), CHEMICAL industry, AUDITING, AUDITING policies, SUPPLY chain management, SOCIETIES
Abstract

The author discusses the Canadian Association of Chemical Distributors' (CACD) Responsible Distribution program, which was established in 1990. Topics covered include ensuring that every site of every member company is audited every three years by an independent auditor, the program's accommodation of modern trends such as documentation, sustainability and stewardship, and the embodiment of responsible planning and effective resource management.

Published
2015

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