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Shah, Megha Kinchit
- The Impact of Various Responsibilities of the Auditors in Context of Independence and Impartiality:A Perception of Accounting Professionals
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Affiliations
1 GLS University, Ahmedabad, Gujarat, IN
1 GLS University, Ahmedabad, Gujarat, IN
Source
Journal of Commerce and Accounting Research, Vol 6, No 4 (2017), Pagination: 10-15Abstract
The accounting profession must look to the future prerequisites of associations, and meet these necessities with experts that have been instructed in a way that serves the requirements of associations and society. So to meet this, accounting professionals have concentrated on building up an accentuation on wide bland business abilities as opposed to particular specialised aptitudes, to give transferable abilities that will suit an assortment of accounting standards required in business. The study focused on responsibility, reliability, and decision usefulness statements. Responsibilities like issue of internal control, financial statement preparation, auditor’s objectivity and audit procedures etc. while reliability & decision usefulness statements include the areas of guaranteeing the accuracy of the financial statements, effective use of government grants, and management efficiency etc.Keywords
Accounting Professionals, Financial Statements, Audit Report.
References
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- Will Implementation of Forensic Accounting Identify the Sense of Financial Fraud?
Abstract Views :412 |
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Authors
Affiliations
1 GLS University, Ahmedabad, Gujarat, IN
1 GLS University, Ahmedabad, Gujarat, IN
Source
Journal of Commerce and Accounting Research, Vol 7, No 4 (2018), Pagination: 47-50Abstract
The threat of fraudulent financial statement has been in existence for several years. In fact it was the threat of this and the need to provide shareholders and other stakeholders with a reasonable assurance and a means of protecting their wealth from different forms of fraud. Moreover, the edge of lack of credibility and confidence in reasonable assurance, and when the issue of fraud detection and prevention was at its pinnacle, it has been forecasted that in the nearest future there will be response of the general roles of the auditors to detect and prevent misappropriation of assets, corruption fraud and fraudulent financial statements. These actions led to the employing of fraud investigators who can be called forensic accountants. The study emphasized on, will stakeholders identify the sense of financial fraud by implementing forensic accounting? The respondents proclaimed that implementation of forensic accounting will stem the financial fraud & bridge the expectation of audit.Keywords
Accounting Professionals, Audit Expectation Gap, Financial Statement, Forensic Accounting, Fraud, Misappropriations.References
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