02473nam a2200421Ii 4500 9781787142268 UtOrBLW 20251029120808.0 m o d cr un||||||||| 170712s2017 enk ob 001 eng d 9781787142268 (e-book) 9781787149137 ePUB UtOrBLW eng rda UtOrBLW HF5667 .S24 2017 KFC bicssc bicssc BUS001010 bisacsh bisacsh 657 Saha, Siddhartha Sankar, author. 61321 Quality control procedure for statutory financial audit : an empirical study / Siddhartha Sankar Saha, Mitrendu Narayan Roy. Bingley, United Kingdom : Emerald Publishing Limited, 2017. 1 online resource (310 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes index. Includes bibliographical references. Quality Control Procedure for Statutory Financial Audit: An Empirical Study takes a comprehensive look at the quality control framework for statutory financial audit. The authors, Saha and Roy, begin with a conceptual discussion on the quality of statutory audit of financial statements, focusing on identifying the different factors governing quality of audit, and establishing a comprehensive framework for quality control. They delve into the quality control framework in three specific countries: USA, UK and India, based on select parameters, and a comparative study is made among them. Lastly, the authors examine the effectiveness of the existing standards and other legal and regulatory requirements in enforcing quality control policies and procedures and suggesting modifications in those regulations which have been made based on a few respondents' perceptions. Their recommendations can improve the future audit environment in safeguarding stakeholders' interest. Print version record Audited financial statements. 61322 Business & Economics Accounting Financial. bisacsh 57569 Accounting. bicssc 57622 Roy, Mitrendu Narayan, author. 61323 9781787142275 https://www.emerald.com/insight/publication/doi/10.1108/9781787142268 52056 52056