Бухучет, налогообложение, аудит
Различные книги в жанре Бухучет, налогообложение, аудитQuantitative Business Valuation. A Mathematical Approach for Today's Professionals
Praise for the First Edition of Quantitative Business Valuation A Mathematical Approach for Today's Professionals «Jay Abrams' book is close to the equivalent of several graduate dissertations rolled into one book. For each topic (covered), he presents a scholarly summary of past research, new empirical research of his own, and his conclusions. It is a well-documented contribution to in-depth understanding of important business valuation issues, and should not be overlooked by the serious practitioner.» —Shannon Pratt, DBAManaging Director, Willamette Management AssociatesCoauthor, Valuing a Business «A must-read for the serious business appraiser.» —Jay E. Fishman, ASA, CBAPresident, Financial Research, Inc. «The problem of simplified valuation procedures and coherent theory still remains complex and is ever evolving. Jay Abrams deals very effectively with this complexity through the use of mathematical formulas. Input to his models is explained with clarity and effectiveness, which adds to the overall value of this advanced text on business valuation.» —Terry A. Isom, Chairman, National Association of Certified Valuation Analysts «Jay Abrams' book strives to provide mathematical modeling for what practitioners often do by reasoning alone. This book is a must-read for practitioners who are searching for additional techniques for dealing with some of business valuation's imponderables.» —David M. Bishop, FIBA, BVAL, ASA, MCBAPresident, American Business Appraisers, Inc. «Jay Abrams' book will not only challenge the top theoreticians in the field; his step-by-step explanations will make advanced quantitative techniques available to the many appraisers who are not capable of independently creating the underlying mathematical analysis.» —Kent Osborne, ASAChairman, Editorial Review Board of the American Society of Appraisers «While a proliferation of business valuation treatises and guides exists in the market, most are very general in nature and do nothing more than rehash fundamental concepts. I am unaware of any author who has stepped into the unknown as Jay Abrams has and compiled and developed a treatise of extremely useful analytical tools for the serious valuator.» —Robert J. Grossman, CPA/ABV, ASA, CVAPartner, Grossman Yanak & Ford «Jay Abrams develops unusual approaches which merit consideration when 'cookie cutter' methodologies are inadequate. This manuscript contributes to the dialogue among practitioners and strengthens the theoretical foundations of business valuation.» —Herbert T. SpiroPresident, American Valuation Group, Inc. «There is no question about it, the use of rigorous quantitative methods is the cure for subjective valuation analysis. This book not only satisfies this need—which has grown considerably in recent years—but is chock-full of new tools that have been carefully developed.» —Edward MurrayValuation Partner, Arthur Andersen, LLP
A.B.C.'s of Behavioral Forensics. Applying Psychology to Financial Fraud Prevention and Detection
Get practical insights on the psychology of white-collar criminals—and how to outsmart them Understand how the psychologies of fraudsters and their victims interact as well as what makes auditors/investigators/regulators let down their guard. Learn about the psychology of fraud victims, including boards of directors and senior management, and what makes them want to believe fraudsters, and therefore making them particularly vulnerable to deception. Just as IT experts gave us computer forensics, we now have a uniquely qualified team immersed in psychology, sociology, psychiatry as well as accounting and auditing, introducing the emerging field of behavioral forensics to address the phenomenon of fraud. Ever wonder what makes a white-collar criminal tick? Why does she or he do what they do? For the first time ever, see the mind of the fraudster laid bare, including their sometimes twisted rationalizations; think like a crook to catch a crook! The A.B.C.'s of Behavioral Forensics takes you there, with expert advice from a diverse but highly specialized authoring team of professionals (three out of the four are Certified Fraud Examiners): a former accounting firm partner who has a PhD in psychology, a former FBI special agent who has been with investigative practices of two of the Big Four firms, an industrial psychiatrist who has worked closely with the C-level suite of large and small companies, and an accounting professor who has interviewed numerous convicted felons. Along with a fascinating exploration of what makes people fall for the common and not-so-common swindles, the book provides a sweeping characterization of the ecology of fraud using The A.B.C.'s of Behavioral Forensics paradigm: the bad Apple (rogue executive), the bad Bushel (groups that collude and behave like gangs), and the bad Crop (representing organization-wide or even societally-sanctioned cultures that are toxic and corrosive). The book will make you take a longer look when hiring new employees and offers a deeper more complex understanding of what happens in organizations and in their people. The A.B.C. model will also help those inside and outside organizations inoculate against fraud and make you reflect on instilling the core values of your organization among your people and create a culture of excellence and integrity that acts as a prophylactic against fraud. Ultimately, you will discover that, used wisely, behavioral methods trump solely economic incentives. With business fraud on the rise globally, The A.B.C.'s of Behavioral Forensics is the must-have book for investigators, auditors, the C-suite and risk management professionals, the boards of directors, regulators, and HR professionals. Examines the psychology of fraud in a practical way, relating it to aspects of fraud prevention, deterrence, detection, and remediation Helps you understand that trust violation—the essence of fraud—is a betrayal of behavioral assumptions about «trusted» people Explains how good people go bad and how otherwise honest people cross the line Underscores the importance of creating a culture of excellence and integrity that inoculates an organization from fraud risk (i.e., honest behavior pays, while dishonesty is frowned upon) Provides key takeaways on what to look for when hiring new employees and in your current employees, as well as creating and maintaining a culture of control consciousness Includes narrative accounts of interviews with convicted white-collar criminals, as well as interpretive insights and analysis of their rationalizations Furnishes ideas about how to enhance professional skepticism, how to resist fraudsters, how to see through their schemes, how to infuse internal controls with the people/behavioral element, and make them more effective in addressing behav
Due Diligence. An M&A Value Creation Approach
This nuts-and-bolts guide examines all aspects of an M&A due diligence–from coming to the decision to acquire a company, to who should be on the due diligence team, to the actual process and the final report and post-closing follow up. It advocates a focus on both risk mitigation and shareholder value creation, and emphasizes a holistic approach that spans from planning to post-acquisition integration. The tentative contents is: (1) Introduction; (2) Planning for value creation: growth strategy; (3) Engagement and pursuit; (4) Preparing for due diligence; (5) Validation of value: performing due diligence; (6) Assessment of due diligence results; (7) Optimizing value: post diligence negotiation; (8) Extracting value: post-transaction integration.
The Essential Controller. An Introduction to What Every Financial Manager Must Know
Quick-reference guidance showing new controllers how to enhance performance while avoiding pitfalls Designed to give new controllers a firm foundation in the concepts of managing the accounting department, locating GAAP information, and analyzing and knowing what to do with key accounting information, The Essential Controller, Second Edition is the invaluable primer you can turn to for the foundation you need to succeed. Whether your business is large, small, or medium-sized, this volume provides a complete overview of the controller's responsibilities and the role that today's controllers should be playing. Offers new coverage of finance strategy Updates taxation strategy Includes a new controller checklist Quick reference guide that controllers can turn to Also by Steven M. Bragg: The Controller's Function: The Work of the Managerial Accountant, Fourth Edition The Essential Controller, Second Edition is the go-to handbook that you will use every day for dealing with the everyday issues facing today's controllers.
Auditing Cloud Computing. A Security and Privacy Guide
The auditor's guide to ensuring correct security and privacy practices in a cloud computing environment Many organizations are reporting or projecting a significant cost savings through the use of cloud computing—utilizing shared computing resources to provide ubiquitous access for organizations and end users. Just as many organizations, however, are expressing concern with security and privacy issues for their organization's data in the «cloud.» Auditing Cloud Computing provides necessary guidance to build a proper audit to ensure operational integrity and customer data protection, among other aspects, are addressed for cloud based resources. Provides necessary guidance to ensure auditors address security and privacy aspects that through a proper audit can provide a specified level of assurance for an organization's resources Reveals effective methods for evaluating the security and privacy practices of cloud services A cloud computing reference for auditors and IT security professionals, as well as those preparing for certification credentials, such as Certified Information Systems Auditor (CISA) Timely and practical, Auditing Cloud Computing expertly provides information to assist in preparing for an audit addressing cloud computing security and privacy for both businesses and cloud based service providers.
Auditing Social Media. A Governance and Risk Guide
Practical, big-picture guidance toward a mastery of social media benefits and the risks to avoid Packed with useful web links, popular social media tools, platforms, and monitoring tools, Auditing Social Media shows you how to leverage the power of social media for instant business benefits while assessing the risks involved. Your organization sees the value in social media and wants to reach new markets, yet there are risks and compliance issues that must be considered. Auditing Social Media equips you to successfully partner with your business in achieving its social media goals and track it through strong metrics. Shows how to ensure your business has adequate metrics in place to capitalize on social media while protecting itself from excessive risk Reveals how to ensure your social media strategy is aligned with your business's goals Explores the risk and compliance issues every business must consider when using social media Includes a sample audit program Auditing Social Media is the one-stop resource you'll keep by your side to clear away the confusing clutter surrounding social media.
Corporate Fraud and Internal Control Workbook. A Framework for Prevention
The essential companion to Corporate Fraud and Internal Control, complete with review exercises for key concepts Used together with Corporate Fraud and Internal Control: A Framework for Prevention, this Workbook tests readers' knowledge of the subject with a focus on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to ensure effective implementation and monitoring on an ongoing basis. This Workbook includes step-by-step exercises and tests to help the reader master the techniques in fraud prevention and detection. Companion to Corporate Fraud and Internal Control: A Framework for Prevention Includes step-by-step exercise and tests Provides discussion-based case studies Features the necessary tools that companies need to combat fraud Written by a fraud prevention leader, Corporate Fraud and Internal Control Workbook features a fill in the blanks structure, followed by a short answer section, and ending with a discussion based series of case studies covering the following topics.
Taxation of U.S. Investment Partnerships and Hedge Funds. Accounting Policies, Tax Allocations, and Performance Presentation
A new, lucid approach to the formulation of accounting policies for tax reporting Unraveling the layers of complexity surrounding the formulation of accounting policies for tax reporting, Taxation of US Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation enables your corporation to implement sound up-front accounting and tax policies in order to reduce the overall cost of CFO and legal functions within a U.S. Investment partnership. Understand the pitfalls and optimize across legitimate policies that are consistent with the IRS regulations Presents a clear roadmap for accounting, tax policies, tax filing and performance presentation for US investment partnerships and hedge funds Providing tremendous understanding to a complex topic, Taxation of US Investment Partnerships and Hedge Funds is guaranteed to demystify the inner workings of the formulation of accounting policies for tax reporting.
Exposing Fraud. Skills, Process and Practicalities
Foreword by James D. Ratley, CFE, President and CEO, Association of Certified Fraud Examiners Beyond the basics—tools for applied fraud management In Exposing Fraud: Skills, Process, and Practicalities, anti-fraud expert Ian Ross provides both ideas and practical guidelines for applying sound techniques for fraud investigation and detection and related project management. The investigative principles in this book are truly universal and can be applied anywhere in the world to deal with any of the range of fraud types prevalent in today's business environments. Topics covered include cyber fraud, the psychology of fraud, data analysis techniques, and the role of corporate and international culture in criminal behavior, among many others. Ensure an optimal outcome to fraud investigations by mastering real-world skills, from interviewing and handling evidence to conducting criminal proceedings. As technologies and fraud techniques become more complex, fraud investigation must increase in complexity as well. However, this does not mean that time-tested strategies for detecting criminals have become obsolete. Instead, it means that a hands-on approach to fraud detection and management is needed more than ever. The book does just that: Takes a unique practical approach to the business of detecting, understanding, and dealing with fraud of all types Aids in the development of key skills, including conducting investigations and managing fraud risk Covers issues related to ethically and efficiently handling impulsive and systemic fraud, plus investigating criminals who may be running multiple scams Addresses fraud from a global perspective, considering cultural and psychological factors that influence fraudsters Unlike other fraud investigation books on the market, Exposing Fraud develops the ethical and legal foundation required to apply theory and advice in real-world settings. From the simple to the complex, this book demonstrates the most effective application of anti-fraud techniques.
Internal Audit Quality. Developing a Quality Assurance and Improvement Program
Deliver increased value by embedding quality into internal audit activities Internal Audit Quality: Developing a Quality Assurance and Improvement Program is a comprehensive and authoritative guide to better practice internal auditing. Written by a global expert in audit quality, this guide is the first to provide complete coverage of the elements that comprise an effective internal audit quality assurance and improvement program. Readers will find practical solutions for monitoring and measuring internal audit performance drawn from The IIA's International Standards for the Professional Practice of Internal Auditing, and complemented by advice and case studies from leading audit practitioners from five different continents. Major corporate and financial collapses over the past decade have challenged the value of internal audit. With an increased focus on internal audit's role in good governance, management is increasingly demanding that internal audit provides assurance of the quality of its own activities. The IIA standards provide a framework for audit quality in the form of mandatory guidance . Recent research indicates that the majority of internal audit functions do not fully comply with the standards and, as a result, are not servicing the needs of their organizations as well as they might. Internal Audit Quality offers a roadmap to internal audit quality, providing readers the guidance they need to: Embed quality into all elements of internal audit from strategic and operational planning down to day-to-day tasks Create well-defined internal audit programs and procedures Independently self-assess internal audit quality and performance Conform with the IIA standards and better practice Provide assurance over internal audit efficiency and effectiveness Deliver value by meeting stakeholder expectations As a key component of good governance, internal audit is on the rise. The days of retrospective, compliance-focused auditing is a thing of the past. Organizations expect more of internal audit, and many internal audit activities are accepting the challenge. Rather than relying on audit supervision and external assessments, modern auditors are embedding quality into audit activities to create effective programs. For the auditor looking to distinguish themselves as leading edge, Internal Audit Quality provides the guidance that enables the right work, at the right time, in the right way.