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Developing International Auditing Standards: Cooperation between INTOSAI and the International Federation of Accountants
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The recent memorandum of understanding between INTOSAI's Auditing Standards Committee (ASC) and the International Federation of Accountants' (IFAC) International Auditing and Assurance Standards Board (IAASB) is an important step forward in the development of INTOSAI's financial auditing guidelines. Many SAIs are involved in this worldwide effort, bringing both public and private sector auditors together on a global basis.
IFAC and the IAASB
IFAC is the global organization for t...
Related newspaper, magazine, and journal articles from HighBeam Research
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Developing International Auditing Standards: Cooperation between INTOSAI and the International Federation of Accountants
International Journal of Government Auditing
; The recent memorandum of understanding between INTOSAI's Auditing Standards Committee (ASC) and the International Federation of Accountants' (IFAC) International Auditing and Assurance Standards Board (IAASB) is an important step forward in the development of INTOSAI's financial auditing
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THE EVOLUTION OF AUDITING STANDARDS IN THE PUBLIC SECTOR
Accountancy SA
; The Constitution of the Republic of South Africa acknowledges the importance of the audit function by categorising the Auditor-General as an institution supporting democracy. The accountability process The function of an auditor in the public sector can be traced back as far as the Hsing Dynasty of
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Public sector
Accountancy SA
; IFAC HANDBOOK OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS The 2003 edition of the International Federation of Accountants' (IFAC's) Handbook of International Public sector Accounting Standards is now available in print and electronic formats. The print version also includes a CD-ROM. Print
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It's all about context and implementation some thoughts prompted by: unlocking the human potential for Public Sector Performance--the United Nations World Public Sector Report 2005.
Public Personnel Management
; ... HR strategy could quickly mutate into a vicious one. The experiences of Malaysia and Singapore are not offered as dueling road maps to public sector reform or evolution but rather as illustrations of how careful injection of local context and culture into public ...
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Audit of financial statements in the Public Sector
CA Magazine
; The Public Sector Accounting and Auditing Board proposes, subject to comments received following exposure, to amend paragraphs .09 to .13 of Section PS 5200, AUDIT OF FINANCIAL STATEMENTS IN THE PUBLIC SECTOR. These proposed amendments complement the Auditing Standards Board proposal to publish a
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The psychological contract and the union contract: a paradigm shift in public sector employee relations.
Public Personnel Management
; ... art and science of negotiation]. Sloan Management Review, 24 (2), 79-80. (35) America's Best Graduate Schools (2006 ed.). U.S. News and World Report. Thomas J. Calo, Ed.D., IPMA-CP Franklin P Perdue School of Business Salisbury University 1101 Camden Avenue ...
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Entrepreneurship in Established Organizations: The Case of the Public Sector.(Statistical Data Included)
Entrepreneurship: Theory and Practice
; The potential role of entrepreneurship in public sector organizations is explored. Entrepreneurship is conceptualized as a manageable process with underlying dimensions of innovativeness, risk-taking, and proactiveness. Unique characteristics of the public sector environment are examined, and a
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Are international auditing standards ready to replace U.S. GAAS?
The CPA Journal
; The best kept secret in North America In Brief Is the World Ready for GALAS? Generally accepted international accounting principles (GAIAP) may soon be the standards of choice in financial statements used for global securities markets. But what about generally accepted international auditing
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The Role of Audit Committees in the Public Sector
The CPA Journal
; Recent corporate scandals and legislation like the Sarbanes-Oxley Act have spurred the public to focus on the importance of governance. Governance is not limited to business entities: It is important to public sector entities as well. Public sector entities include state and local governments,
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Public sector bargaining: from retrenchment to consolidation/ La negociation dans le secteur public: du repli a la consolidation.
Relations Industrielles/Industrial Relations
; There is general agreement that public sector bargaining has evolved through three stages: the expansionary years (mid-1960s to 1982), the restraint years (1982-1990) and the retrenchment years (1990s). This paper argues that public sector collective bargaining entered a new stage of development
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