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49 relations: Accounting, Accounting scandals, Accounting standard, American Accounting Association, Annual general meeting, Association of Chartered Certified Accountants, Audit, Audit committee, Auditor, Cadbury Report, Casual vacancy, Chartered Accountants Ireland, Chief audit executive, Commonwealth, Companies Act 1985, Conceptual framework, Conflict of interest, Corporate Law Economic Reform Program Act 2004, Directive (European Union), Ethical code, European Commission, Executive director, External auditor, Extraordinary general meeting, Financial Reporting Council, Financial statement, Governance, Independence, Institute of Chartered Accountants in England and Wales, Institute of Chartered Accountants of Scotland, Integrity, Internal auditor, Internal control, International Ethics Standards Board for Accountants, International Federation of Accountants, International Financial Reporting Standards, International Organization of Supreme Audit Institutions, Kearney & Company, Management, Mental health, Objective approach, Parent company, Profession, Public relations, Risk management, Sarbanes–Oxley Act, Statutory auditor, Subsidiary, U.S. Securities and Exchange Commission.
Accounting
Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations.
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Accounting scandals
Accounting scandals are business scandals which arise from intentional manipulation of financial statements with the disclosure of financial misdeeds by trusted executives of corporations or governments.
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Accounting standard
Financial statements prepared and presented by a company typically follow an external standard that specifically guides their preparation.
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American Accounting Association
The American Accounting Association (AAA) promotes accounting education, research and practice.
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Annual general meeting
An annual general meeting (commonly abbreviated as AGM, also known as the annual meeting) is a meeting of the general membership of an organization.
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Association of Chartered Certified Accountants
Founded in 1904, the Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA or FCCA).
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Audit
An audit is a systematic and independent examination of books, accounts, statutory records, documents and vouchers of an organization to ascertain how far the financial statements as well as non-financial disclosures present a true and fair view of the concern.
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Audit committee
In a U.S. publicly traded company, an audit committee is an operating committee of the board of directors charged with oversight of financial reporting and disclosure.
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Auditor
An auditor is a person or a firm appointed by a company to execute an audit.
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Cadbury Report
The Cadbury Report, titled Financial Aspects of Corporate Governance, is a report issued by "The Committee on the Financial Aspects of Corporate Governance" chaired by Adrian Cadbury that sets out recommendations on the arrangement of company boards and accounting systems to mitigate corporate governance risks and failures.
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Casual vacancy
In politics, a casual vacancy (casual in the sense of "by chance") is a situation in which a seat in a deliberative assembly becomes vacant during that assembly's term.
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Chartered Accountants Ireland
Chartered Accountants Ireland was established by Royal Charter on 14 May 1888, and is Ireland's largest accountancy body.
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Chief audit executive
The chief audit executive (CAE), director of audit, director of internal audit, auditor general, or controller general is a high level independent corporate executive with overall responsibility for internal audit.
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Commonwealth
A commonwealth is a traditional English term for a political community founded for the common good.
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Companies Act 1985
The Companies Act 1985 (c.6) is an Act of the Parliament of the United Kingdom of Great Britain and Northern Ireland, enacted in 1985, which enabled companies to be formed by registration, and set out the responsibilities of companies, their directors and secretaries.
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Conceptual framework
A conceptual framework is an analytical tool with several variations and contexts.
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Conflict of interest
A conflict of interest (COI) is a situation in which a person or organization is involved in multiple interests, financial or otherwise, and serving one interest could involve working against another.
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Corporate Law Economic Reform Program Act 2004
Corporate Law Economic Reform Program (Audit Reform & Corporate Disclosure) Act 2004, commonly called CLERP 9, modified the Corporations Act 2001 (Commonwealth) which governs corporate law in Australia.
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Directive (European Union)
A directive is a legal act of the European Union which requires member states to achieve a particular result without dictating the means of achieving that result.
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Ethical code
Ethical codes are adopted by organizations to assist members in understanding the difference between 'right' and 'wrong' and in applying that understanding to their decisions.
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European Commission
The European Commission (EC) is an institution of the European Union, responsible for proposing legislation, implementing decisions, upholding the EU treaties and managing the day-to-day business of the EU.
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Executive director
An executive director is a chief executive officer (CEO) or managing director of an organization, company, or corporation.
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External auditor
An external auditor performs an audit, in accordance with specific laws or rules, of the financial statements of a company, government entity, other legal entity, or organization, and is independent of the entity being audited.
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Extraordinary general meeting
An extraordinary general meeting, commonly abbreviated as EGM, is a meeting of members of an organisation, shareholders of a company, or employees of an official body that occurs at an irregular time. The term is usually used where the group would ordinarily hold an annual general meeting (AGM) but where an issue arises that requires the input of the entire membership and is too serious or urgent to wait until the next AGM.
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Financial Reporting Council
The Financial Reporting Council (FRC) is the UK's and the Republic of Ireland's independent regulator responsible for promoting high quality corporate governance and reporting to foster investment.
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Financial statement
Financial statements (or financial report) is a formal record of the financial activities and position of a business, person, or other entity.
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Governance
Governance is all of the processes of governing, whether undertaken by a government, a market or a network, over a social system (family, tribe, formal or informal organization, a territory or across territories) and whether through the laws, norms, power or language of an organized society.
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Independence
Independence is a condition of a nation, country, or state in which its residents and population, or some portion thereof, exercise self-government, and usually sovereignty, over the territory.
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Institute of Chartered Accountants in England and Wales
The Institute of Chartered Accountants in England and Wales (ICAEW) was established by royal charter in 1880.
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Institute of Chartered Accountants of Scotland
The Institute of Chartered Accountants of Scotland (ICAS) is the world's first professional body of Chartered Accountants (CAs).
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Integrity
Integrity is the quality of being honest and having strong moral principles, or moral uprightness.
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Internal auditor
Internal auditor is an auditor who is appointed by the management of the company in order to carry out the internal audit function.
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Internal control
Internal control, as defined in accounting and auditing, is a process for assuring achievement of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies.
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International Ethics Standards Board for Accountants
The International Ethics Standards Board for Accountants (IESBA) develops and promotes ethical standards and guidance for professional accountants.
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International Federation of Accountants
The International Federation of Accountants (IFAC) is the global organization for the accountancy profession.
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International Financial Reporting Standards
International Financial Reporting Standards, usually called IFRS, are standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB) to provide a common global language for business affairs so that company accounts are understandable and comparable across international boundaries.
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International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is a worldwide affiliation of governmental entities.
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Kearney & Company
Kearney & Company is a CPA firm established in 1985.
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Management
Management (or managing) is the administration of an organization, whether it is a business, a not-for-profit organization, or government body.
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Mental health
Mental health is a level of psychological well-being or an absence of mental illness.
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Objective approach
Taking an objective approach to an issue means having due regard for the known valid evidence (relevant facts, logical implications and viewpoints and human purposes) pertaining to that issue.
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Parent company
A parent company is a company that owns enough voting stock in another firm to control management and operation by doing and influencing or electing its board of directors.
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Profession
A profession is a vocation founded upon specialized educational training, the purpose of which is to supply disinterested objective counsel and service to others, for a direct and definite compensation, wholly apart from expectation of other business gain.
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Public relations
Public relations (PR) is the practice of managing the spread of information between an individual or an organization (such as a business, government agency, or a nonprofit organization) and the public.
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Risk management
Risk management is the identification, evaluation, and prioritization of risks (defined in ISO 31000 as the effect of uncertainty on objectives) followed by coordinator and economical application of resources to minimize, monitor, and control the probability or impact of unfortunate events or to maximize the realization of opportunities.
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Sarbanes–Oxley Act
The Sarbanes–Oxley Act of 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and Transparency Act" (in the House) and more commonly called Sarbanes–Oxley, Sarbox or SOX, is a United States federal law that set new or expanded requirements for all U.S. public company boards, management and public accounting firms.
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Statutory auditor
Statutory auditor is a title used in various countries to refer to a person or entity with an auditing role, whose appointment is mandated by the terms of a statute.
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Subsidiary
A subsidiary, subsidiary company or daughter company"daughter company.
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U.S. Securities and Exchange Commission
The U.S. Securities and Exchange Commission (SEC) is an independent agency of the United States federal government.
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References
[1] https://en.wikipedia.org/wiki/Auditor_independence
