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    Talous, sääntely, ohjaus

    Tarkastuksen ja valvonnan ajankohtaiskysymyksiä

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    Contributor(s)
    Kihn, Lili-Anne (editor)
    Oulasvirta, Lasse (editor)
    Ruohonen, Janne (editor)
    Rönkkö, Jaakko (editor)
    Wacker, Jani (editor)
    Language
    Finnish
    Show full item record
    Abstract
    This edited book ("Finance, Regulation, Steering – Current Topics of Audit and Control") provides original research about various current auditing and evaluation topics. Over the past decade, the field of auditing has experienced substantial changes. The articles cover, for instance, such topics as audit quality and price of auditing, performance of internal auditing, XBRL and the debt costs, risk management in local governments and ownership steering of government-owned-enterprises. This book will be of value to practitioners, students and academics interested in contemporary aspects of external and internal auditing, evaluation and oversight of service providers and evaluation.
     
    Teos sisältää tieteellisesti tutkittua tietoa tilintarkastuksen, valvonnan ja arvioinnin ajankohtaisista kysymyksistä. Sekä tarkastus että valvonta ovat olleet merkittävien muutosten kohteena viime vuosina niihin kohdistuvien sääntelyuudistusten, palvelujen ulkoistamisen ja toimintojen yhtiöittämisen vuoksi. Teoksen artikkelit liittyvät tarkastukseen ja valvontaan, kuten yhtiöjärjestyksen tarkastamiseen, tilintarkastuksen ja sisäisen tarkastuksen laatuun, tilintarkastuksen hintaan, epävarmojen veropositioiden merkitykseen, XBRL:n käyttöönottoon tilinpäätösraportoinnissa, kuntien riskienhallintaan, ulkoistettujen palveluiden valvontaan sekä omistajaohjaukseen julkissektorilla. Monitieteisen otteen ansiosta kirja on monipuolinen kooste tilintarkastuksesta, valvonnasta ja arvioinnista. Teos soveltuu esimerkiksi tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille.
     
    URI
    http://library.oapen.org/handle/20.500.12657/23981
    Keywords
    auditing; regulation; oversight; ownership steering; the public sector; tilintarkastus; arviointi; sisäinen valvonta; sisäinen tarkastus; oikeudellinen sääntely; tilinpäätös; tilinpäätöslaki; informaatio; omistajaohjaus; julkinen sektori; kunnat; yhtiöt; verotus; tarkastuslautakunnat; tilintarkastuskertomukset; palkkiot; riskienhallinta
    OCN
    1147289398
    Publisher
    Tampere University Press
    Publisher website
    https://edition.fi/tup
    Publication date and place
    Tampere, 2019
    Classification
    Management accounting, bookkeeping and auditing
    Pages
    309
    Public remark
    21-7-2020 - No DOI registered in CrossRef for ISBN 9789523590045
    Rights
    http://creativecommons.org/licenses/by-nc-nd/4.0/
    • Imported or submitted locally

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    License

    • If not noted otherwise all contents are available under Attribution 4.0 International (CC BY 4.0)

    Credits

    • logo EU
    • This project received funding from the European Union's Horizon 2020 research and innovation programme under grant agreement No 683680, 810640, 871069 and 964352.

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