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Σύγχρονη ελεγκτική, Theory and practice in accordance with international auditing standards

Author: Konstantinos Karamanis

In a dynamic and fluid international environment with increased risks for businesses, management, and auditors, a series of major corporate scandals have shaken the international markets in recent...

In a dynamic and fluid international environment with increased risks for businesses, management, and auditors, a series of major corporate scandals have shaken the international markets in recent years, accelerating the regulation of Audit and Accounting at a global level.

At the same time, the issue of transparency and accountability in the functioning of...

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Description & Specifications

In a dynamic and fluid international environment with increased risks for businesses, management, and auditors, a series of major corporate scandals have shaken the international markets in recent years, accelerating the regulation of Audit and Accounting at a global level.

At the same time, the issue of transparency and accountability in the functioning of the economy is becoming increasingly pressing. The changes that are taking place are particularly significant in Greece, as gaps and shortcomings from the past must be addressed to achieve the substantive integration of the country into the European and global economic environment.

The task of adaptation becomes more difficult as a general change in the mindset and actions of all stakeholders is required, particularly from the responsible political leadership of the country.

This book is the result of my engagement with the field of Audit and Accounting over the last two decades: as a member of the auditing profession, as a professor abroad and in Greece, and as a member of the Accounting Standards Board (ASB) and the Quality Control Board (QCB) of the Greek Institute of Certified Public Accountants (GICPA).

The manuscript approaches auditing as a complex interactive process of collecting audit evidence and applying professional judgment. Beyond its primary focus on Auditing and Accounting, auditing is grounded in an interdisciplinary knowledge area that extends to Business Administration, Finance, Information Technology, Economics, and Law.

The presentation of the topics is based on the principles and rules issued by the International Federation of Accountants (IFAC), primarily the International Auditing Standards and the Code of Ethics.

The book adopts the following two fundamental assumptions:

  • Auditing examines all aspects of the business and is based on a careful analysis of the business risks of the audited organization.
  • The design of the content aims to achieve a balance between theory and practice.

The book is aimed at university students, students of Technological Educational Institutes (TEI), trainees of the Auditing Profession, as well as Certified Public Accountants. Thanks to the adopted approach, large sections of the book are also useful to financial and administrative executives of businesses and organizations, officials of supervisory and regulatory authorities, as well as lawyers dealing with accounting and auditing issues of businesses.

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Specifications

Author
Konstantinos Karamanis
Publisher
Oikonomiko Panepistimio Athinon. Etaireia O.P.A. A.E.
Language
Greek
Subtitle
Theory and practice in accordance with international auditing standards
Cover
Hardcover
Number of Pages
848
Release Date
01/01/2008
Publication Date
2008
Dimensions
21x26 cm
ISBN-13
9789608989955

Book Type

Diversity, Equity & Inclusion (DEI)
No

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