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Stay abreast of the latest information on international auditing with this indispensable resource. Obtain practical guidance in such areas as risk assessment, logistics, and cultural/business environment in an international context. Examine the risks international companies face as a cost of doing business and learn proven methods of addressing these risks. This guide gives you advice on how to plan safe and efficient auditing assignments and provides information on regions and countries throughout the world to allow you to place your assignment in a wide context.

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Tabla de contenidos provista por Syndetics

• Preface(p. xi)
• Abbreviations(p. xiii)
• 1 Introduction--International Auditing(p. 1)
• External and Internal Auditing(p. 1)
• Auditing in a Globalized World(p. 6)
• Using the Book(p. 8)
• Notes(p. 9)
• 2 International Organizations and Their Risks(p. 11)
• Auditing and Risk(p. 11)
• Economic Risks(p. 12)
• Political Factors(p. 14)
• Legal and Regulatory Requirements(p. 16)
• Taxation(p. 19)
• Generally Accepted Accounting Principles(p. 19)
• Linguistic Differences(p. 22)
• Cultural Factors(p. 24)
• Other Matters(p. 25)
• Notes(p. 26)
• 3 Managing International Risks(p. 27)
• Managing Risk(p. 27)
• Economic Risks(p. 29)
• Political Factors(p. 30)
• Legal and Regulatory Requirements(p. 31)
• Taxation(p. 32)
• Generally Accepted Accounting Principles(p. 33)
• Linguistic Differences(p. 34)
• Cultural Factors(p. 35)
• Other Matters(p. 36)
• Notes(p. 37)
• 4 Organization-Wide Risk Assessment(p. 39)
• Assessing Risks(p. 39)
• Quantitative Methodologies(p. 40)
• Qualitative Approaches(p. 42)
• Holistic Risk Assessment(p. 43)
• Notes(p. 44)
• 5 The Logistics of Auditing(p. 45)
• Planning for Safe International Auditing(p. 45)
• Planning for Effective and Efficient International Auditing(p. 47)
• Notes(p. 50)
• 6 Concluding Thoughts(p. 51)
• The Auditing Profession in Flux(p. 51)
• Auditing Around the World(p. 52)
• Notes(p. 53)
• 7 Select Bibliography and Other Sources of Information(p. 55)
• Global Reference Section(p. 59)
• Africa(p. 61)
• Tax Havens and Investment Centers: Mauritius(p. 61)
• Mauritius(p. 61)
• Algeria(p. 62)
• Egypt(p. 66)
• Ethiopia(p. 70)
• Kenya(p. 73)
• Morocco(p. 76)
• Nigeria(p. 79)
• Republic of South Africa(p. 83)
• Uganda(p. 88)
• The Americas(p. 93)
• Tax Havens and Investment Centers: The Bahamas, Bermuda, and the Cayman Islands(p. 93)
• The Bahamas(p. 93)
• Bermuda(p. 94)
• Cayman Islands(p. 94)
• Argentina(p. 95)
• Brazil(p. 99)
• Canada(p. 103)
• Chile(p. 106)
• Colombia(p. 109)
• Mexico(p. 112)
• Peru(p. 115)
• United States(p. 119)
• Venezuela(p. 125)
• Asia and Pacific Region(p. 129)
• Tax Havens and Investment Centers: Hong Kong, Singapore, and Taiwan(p. 129)
• Hong Kong(p. 129)
• Singapore(p. 130)
• Taiwan(p. 131)
• Australia(p. 132)
• Bangladesh(p. 135)
• China (excluding Hong Kong and Taiwan)(p. 139)
• India(p. 144)
• Indonesia(p. 151)
• Japan(p. 154)
• Malaysia(p. 160)
• New Zealand(p. 164)
• Pakistan(p. 166)
• The Philippines(p. 171)
• South Korea(p. 175)
• Sri Lanka(p. 179)
• Thailand(p. 183)
• Vietnam(p. 186)
• Europe(p. 191)
• Tax Havens and Investment Centers: Andorra, The Channel Islands, Liechtenstein, and Monaco(p. 191)
• Andorra(p. 191)
• The Channel Islands(p. 192)
• Liechtenstein(p. 192)
• Monaco(p. 193)
• Austria(p. 193)
• Belgium(p. 196)
• Czech Republic(p. 199)
• France(p. 202)
• Germany(p. 207)
• Greece(p. 211)
• Hungary(p. 214)
• Republic of Ireland(p. 218)
• Italy(p. 222)
• The Netherlands(p. 227)
• Poland(p. 230)
• Portugal(p. 234)
• Russia(p. 237)
• Spain(p. 243)
• Sweden(p. 247)
• Switzerland(p. 250)
• United Kingdom(p. 253)
• Federal Republic of Yugoslavia(p. 259)
• The Mideast(p. 263)
• Tax Havens and Investment Centers(p. 263)
• Iran(p. 263)
• Iraq(p. 267)
• Israel(p. 271)
• Kuwait(p. 275)
• Saudi Arabia(p. 278)
• Turkey(p. 282)
• United Arab Emirates(p. 286)
• Index(p. 289)

Notas de autor provistas por Syndetics

David O'Regan is the Head of Internal Audit at Oxford University Press in Oxford, England