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1. |
Record Nr. |
UNINA9910484038003321 |
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Autore |
Westland J. Christopher |
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Titolo |
Audit analytics : data science for the accounting profession / / J. Christopher Westland |
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Pubbl/distr/stampa |
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Cham, Switzerland : , : Springer, , [2020] |
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©2020 |
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ISBN |
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Edizione |
[1st ed. 2020.] |
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Descrizione fisica |
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1 online resource (XIV, 344 p. 10 illus.) |
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Collana |
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Disciplina |
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Soggetti |
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Auditing - Data processing |
Accounting |
Bookkeeping |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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1. Fundamentals of Auditing Financial Statements -- 2. Foundations of Audit Analytics -- 3. Analysis of Accounting Transactions -- 4. Risk Assessment and Planning -- 5. Analytical Review: Technical Analysis -- 6. Analytical Review: Intelligence Scanning -- 7. Design of Audit Programs -- 8. Interim Compliance Tests -- 9. Substantive Tests -- 10. Sarbanes-Oxley Engagements -- 11. Blockchains, Cybercrime and Forensics -- 12. Special Engagements: Forecasts and Valuation -- 13. Simulated Transactions for Auditing Service Organizations. |
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Sommario/riassunto |
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Today, information technology plays a pivotal role in financial control and audit: most financial data is now digitally recorded and dispersed among servers, clouds and networks over which the audited firm has no control. Additionally, a firm’s data—particularly in the case of finance, software, insurance and biotech firms— comprises most of the audited value of the firm. Financial audits are critical mechanisms for ensuring the integrity of information systems and the reporting of organizational finances. They help avoid the abuses that led to passage of legislation such as the Foreign Corrupt Practices Act (1977), and the Sarbanes-Oxley Act (2002). Audit effectiveness has declined over the past two decades as auditor skillsets have failed to keep up with advances in information technology. Information and communication |
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technology lie at the core of commerce today and are integrated in business processes around the world. This book is designed to meet the increasing need of audit professionals to understand information technology and the controls required to manage it. The material included focuses on the requirements for annual Securities and Exchange Commission audits (10-K) for listed corporations. These represent the benchmark auditing procedures for specialized audits, such as internal, governmental, and attestation audits. Using R and RStudio, the book demonstrates how to render an audit opinion that is legally and statistically defensible; analyze, extract, and manipulate accounting data; build a risk assessment matrix to inform the conduct of a cost-effective audit program; and more. |
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2. |
Record Nr. |
UNINA9910809790903321 |
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Autore |
Causton Julie |
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Titolo |
From behaving to belonging : the inclusive art of supporting students who challenge us / / Julie Causton, Kate MacLeod |
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Pubbl/distr/stampa |
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Alexandria, Virginia : , : ASCD, , [2020] |
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�2020 |
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ISBN |
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1-4166-2932-7 |
1-4166-2931-9 |
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Descrizione fisica |
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1 online resource (139 pages) : illustrations |
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Collana |
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Disciplina |
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Soggetti |
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Inclusive education |
Behavior modification |
Classroom environment |
Teacher-student relationships |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Rethinking students who challenge us -- Focusing on educators' mental health: developing love and self-care -- Belonging: putting your love on display -- Creating a culture of inclusion -- Teaching gratitude, kindness, and compassion -- Exploring acceptance, belonging, and |
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community : heartfelt problem solving -- Dealing with crisis artfully -- Proclaiming and maintaining loving spaces. |
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Sommario/riassunto |
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"This book helps teachers use love, acceptance, joy, and compassion to foster a sense of belonging among students who exhibit challenging behavior"-- |
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3. |
Record Nr. |
UNINA9910838317603321 |
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Autore |
Erickson Jon D |
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Titolo |
The Progress Illusion : Reclaiming Our Future from the Fairytale of Economics |
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Pubbl/distr/stampa |
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Washington, D. C. : , : Island Press, , 2022 |
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©2022 |
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ISBN |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (274 pages) |
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Disciplina |
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Soggetti |
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Economic development - Environmental aspects |
Sustainable development |
Environmental policy - Economic aspects |
POLITICAL SCIENCE / Public Policy / Environmental Policy |
Economic development |
Economics |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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Front Cover -- About Island Press -- Subscribe -- Title Page -- Copyright -- Dedication -- Contents -- Foreword -- Preface -- Chapter 1: The Education of an Economist -- Chapter 2: Ascension of the Queen -- Chapter 3: Growing a Market Society -- Chapter 4: Coming of Age in the Econocene -- Chapter 5: A New Story -- Chapter 6: A New Economics -- Chapter 7: A New Economy -- Acknowledgments -- Notes -- Bibliography -- Index -- About the Author. |
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Sommario/riassunto |
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"Economics has become the principal way we define ourselves in the modern era. We are all taught to think like an economist, with total |
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faith in the power of the individual, the purity of the free market, and our boundless future. The problem is that economics is a fairy tale-one that perpetuates vast inequality and environmental devastation. The Progress Illusion charts the rise of the economic worldview and its infiltration into our daily lives as a theory of everything. As private interest and market choice filled the void left by failing democracies and wilting public dialogue, a pseudo-science of neoclassical economics came to dominate public policy. It was I over us, private over public, consumption over community. Ecological economist Jon Erickson calls for a challenge to this destructive philosophy, both within academia and in 'the real world,' through educational reform and grassroots social movements. By recognizing the realities of our finite planet, he shows, we can turn away from endless growth and toward enduring prosperity"--Publisher. |
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