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"Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession.In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis.International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so."

"Summary:Accurately understand and implement the latest IFRS updates Wiley IFRS 2016 is your one-stop resource for understanding and implementing the current International Financial Reporting Standards as dictated by the International Accounting Standards Board (IASB)"

"In the aftermath of ?9/11?, the United States has waged a Global War on Terror. This campaign has been waged both in the form in military presence e.g. in Iraq and Afghanistan, but also in the diffusion of norms, rules, strategies and initiatives programs that led to a process of deligitimization of terrorism. Securitizing efforts that has followed this campaign has an obvious link to the trade issues, particularly when issues such as maritime security is at stake. As the largest archipelagic state in the world, Indonesia has been particularly vulnerable to theproblem of whether or not it is capable to ensure the safety of its ports and sea transportations. These kinds of questions focus the world?s attention towards the prominence of supply-chain management issue. Using qualitative research design with literature review, document studies, and field research, this research has taken cases in two major ports in Indonesia into account, namely Tanjung Priok (Jakarta) and Tanjung Perak (Surabaya). This research broached the issue fromtwo particular questions: what are the Indonesian government?s efforts to transform the supply-chain management practice, especially its security, in accordance with the post-9/11 international norms? How do actors linked in supply-chain network adress and behave towards the implementations of efforts to secure (securing) supply chain policy in those two sites?Linkage between the field of security and trade in the case of supply-chain network shows that changes in norms could be manifested by shifts in policy. Through series of observation and case studies, shifts in rules and conformity with international norms, establishments of agencies and intitatives, and technical adjustments, can call into question how and to what extent global norms as embodied in a paradigm that could bring related actors in a path that leads towardsthe objective of the norms themselves. Indonesian effort in combating terrorism shows that states have(s) learned through ?normal policy-making? that brought first and second-order change (Peter Hall, 1993). Series of changes regarding antiterrorism policy in Indonesia is summaried in the following table."

"This volume makes it very clear, however, that there is no one approach to standards-based reform and countries change, there is a danger in paying attention to its evolution and impact in only one context. Louis Volante has drawn together descriptions from a wide range of countries, all involved in large-scale reform and using standards and assessments as part of their process. What becomes very obvious is that the language may be the same but the words reflect different contexts and can represent very different ideals, values, and processes. "

"A breach of fair and equitable treatment is alleged in almost every investor-state dispute. It has therefore become a controversial norm, which touches many questions at the heart of general international law. Roland Klager sheds light on these controversies by exploring the deeper doctrinal foundations of fair and equitable treatment and reviewing its contentious relationship with the international minimum."