International Auditing: Practical Resource Guide - Tapa dura

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DAVID O'REGAN is the Head of Internal Audit at Oxford University Press in Oxford, England. He has written two audit-related books for the Institute of Internal Auditors (IIA) and has written several articles for such publications as Internal Auditing, Accountancy, Internal Auditor, and Managerial Auditing. Prior to joining Oxford University Press, he worked for United Technology Corporation and for Price Waterhouse.

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An essential resource for the international auditor

When conducting audits abroad, even the most straightforward exercises can turn into logistical nightmares when auditors are confronted with unfamiliar risks, logistical difficulties, and foreign languages. While the global marketplace is always unpredictable, there is no excuse for ever being surprised. International Auditing presents a comprehensive primer on regulatory standards around the world as well as the cultural, linguistic, and political differences that can make or break an audit.

Veteran auditor David O?Regan systematically analyzes the organizational risks that global corporations assume and proposes a comprehensive risk assessment strategy to negotiate these choppy waters. This timely guide also:

• Advises how to plan safe and efficient auditing assignments
• Includes a survey on Generally Accepted Accounting Practices
• Contains country-by-country advice and information to aid in audit planning

David O?Regan?s thoughtful, comprehensive guide belongs on the shelf of every international auditor.

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As internal and external auditors follow the operations of global corporations around the world, they inevitably encounter a host of unique logistical, linguistic, cultural, and procedural obstacles on a country-by-country basis. International Auditing: Practical Resource Guide provides in-depth analysis of the risks facing international organizations and the challenges presented to individual auditors as they practice their trade in the global arena.

International Auditing analyzes and appraises the legal, regulatory, and fiscal matters; Generally Accepted Accounting Practices; cultural differences; macroeconomic factors; and political volatilities that dramatically impact the global marketplace. Author and auditor David O?Regan begins by summarizing recent international developments in the auditing profession, then moves on to categorize types of risk and examine how these can be managed. Chapter 4,"Organization-Wide Risk Assessment," considers both quantitative and qualitative methodologies, suggesting ways of achieving a balanced, holistic approach to international risk assessment. Chapter 5, "The Logistics of Auditing," takes stock of the particular international dangers present at the dawn of the twenty-first century and shows how to conduct effective, efficient, and safe assignments, while Chapter 6 offers concluding reflections on global auditing.

In addition to profession-specific information, International Auditing also includes an Appendix with guidance on working in individual countries. Sections on Africa, the Americas, Asia and the Pacific region, Europe, and the Middle East include primers on several specific countries in each and cover such topics as:

• Geography
• History
• Demographics
• Languages
• Politics
• Economy
• Accountancy
• Culture

As globalization continues its inevitable march and companies continue to capitalize on the opportunities in untapped markets, auditors will be asked to conduct an increasing variety of audits in an increasing variety of environments. International Auditing proves a must-have, one-stop resource for auditors working in the global marketplace.