Tarkastus, arviointi ja valvonta murroksessa
"This book delves into the societally important questions of auditing, evaluation and control that have changed or are expected to change in the 2020s. Changes in the operating environment are constantly shaping the context and regulatory environment of the industry. At the same time, the percept...
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| Формат: | Online |
|---|---|
| Язык: | финский |
| Опубликовано: |
Tampere University Press
2021
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| Предметы: | |
| Online-ссылка: | OCN: 1272922346 |
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| _version_ | 1869530072546803712 |
|---|---|
| collection | Directory of Open Access Books |
| description | "This book delves into the societally important questions of auditing, evaluation and control that have changed or are expected to change in the 2020s.
Changes in the operating environment are constantly shaping the context and regulatory environment of the industry. At the same time, the perceptions of players in the sector about the most appropriate course of action are evolving. The sector and its operators are experiencing a major turning point in many respects. The coronavirus pandemic is an example of a change that has posed new challenges and societal demands to the audit industry, organizations’ self-regulating mechanisms, and evaluation.
The fifteen articles of this book examine the current phenomena of auditing, control and evaluation practically, but they are also firmly based on scientific research information. The collection is multidisciplinary because the questions examined don’t just cross the line between public and private sector, but also between disciplines. It combines empiric, concept analytic and judicial approaches to research. Some of the topics handled in the book are audit of management stewardship, audit oversight, audit of less complex entities, recent audit research results and several topics related to performance evaluation and the paradigm change in evaluation thought. The book is of interest for example to the professionals, students and researchers of auditing and evaluation." |
| format | Online |
| id | doab-20.500.12854ir-71683 |
| institution | Directory of Open Access Books |
| language | fin |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | Tampere University Press |
| publisherStr | Tampere University Press |
| record_format | ojs |
| spelling | doab-20.500.12854ir-716832025-08-13T14:10:55Z Tarkastus, arviointi ja valvonta murroksessa Kihn, Lili-Anne Oulasvirta, Lasse Ruohonen, Janne Rönkkö, Jaakko Urpilainen, Matti Wacker, Jani audit of the accounts, auditing, private sector, public sector, municipalities, quality, enterprises, businesses, control, inspection, evaluation, legal regulation, standards, accountants, auditors, financial statements, appeal boards, audit reports, tilintarkastus, yksityinen sektori, yritykset, yhtiöt, julkinen sektori, kunnat, tietokoneavusteisuus, laatu, valvonta, tarkastus, sisäinen tarkastus, arviointi, oikeudellinen sääntely, standardit, tilintarkastajat, tarkastuslautakunnat, tilintarkastuskertomukset, tilinpäätös thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing "This book delves into the societally important questions of auditing, evaluation and control that have changed or are expected to change in the 2020s. Changes in the operating environment are constantly shaping the context and regulatory environment of the industry. At the same time, the perceptions of players in the sector about the most appropriate course of action are evolving. The sector and its operators are experiencing a major turning point in many respects. The coronavirus pandemic is an example of a change that has posed new challenges and societal demands to the audit industry, organizations’ self-regulating mechanisms, and evaluation. The fifteen articles of this book examine the current phenomena of auditing, control and evaluation practically, but they are also firmly based on scientific research information. The collection is multidisciplinary because the questions examined don’t just cross the line between public and private sector, but also between disciplines. It combines empiric, concept analytic and judicial approaches to research. Some of the topics handled in the book are audit of management stewardship, audit oversight, audit of less complex entities, recent audit research results and several topics related to performance evaluation and the paradigm change in evaluation thought. The book is of interest for example to the professionals, students and researchers of auditing and evaluation." "Teoksessa syvennytään yhteiskunnallisesti tärkeisiin tarkastuksen, arvioinnin ja valvonnan kysymyksiin, jotka ovat muuttuneet ja joihin on odotettavissa monia muutoksia 2020-luvulla. Toimintaympäristön muutokset muovaavat koko ajan alan kontekstia ja sääntely-ympäristöä. Samalla kehittyvät myös alan toimijoiden käsitykset tarkoituksenmukaisimmista toimintatavoista. Ala ja sen toimijat elävät siis monessa suhteessa voimakkaassa murroksessa. Koronaviruspandemia on esimerkki murroksesta, joka on asettanut tarkastusalan, organisaatioiden sisäisen valvonnan järjestelmät sekä arvioinnin uudenlaisten haasteiden ja yhteiskunnallisten vaatimusten eteen. Tilintarkastuksen, valvonnan ja arvioinnin ajankohtaisia ilmiöitä tarkastellaan teoksen viidessätoista artikkelissa käytännönläheisesti mutta myös vahvasti tieteelliseen tutkimustietoon nojautuen. Kokoelma on monitieteinen, koska tarkasteltavat kysymykset ovat paitsi yksityisen ja julkisen sektorin rajan ylittäviä, myös tieteenalarajat ylittäviä. Siinä yhdistyvät empiirinen, käsiteanalyyttinen ja oikeudellinen tutkimusote. Kirjassa käsiteltäviä teemoja ovat mm. hallinnon tarkastuksen haasteet, tilintarkastuksen valvonnan toimivuus, tilintarkastuksen standardien skaalautuminen, tilintarkastustutkimus ja useita arvioinnin teemoja, mm. VTV:n tuloksellisuusarvioinnin strategia sekä arviointiajattelun paradigmamuutos. Teos soveltuu esimerkiksi tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille." 2021-08-19T04:01:34Z 2021-08-19T04:01:34Z 2021-08-18T13:04:36Z 2021 book OCN: 1272922346 https://library.oapen.org/handle/20.500.12657/50460 9789523590335 https://directory.doabooks.org/handle/20.500.12854/71683 fin open access image/jpeg image/jpeg image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International Attribution-NonCommercial-NoDerivatives 4.0 International Attribution-NonCommercial-NoDerivatives 4.0 International https://library.oapen.org/bitstream/20.500.12657/50460/1/KIHN_OULASVIRTA_YM_Tarkastus_arviointi_valvonta_murroksessa_2021.pdf https://library.oapen.org/bitstream/20.500.12657/50460/1/KIHN_OULASVIRTA_YM_Tarkastus_arviointi_valvonta_murroksessa_2021.pdf https://library.oapen.org/bitstream/20.500.12657/50460/1/KIHN_OULASVIRTA_YM_Tarkastus_arviointi_valvonta_murroksessa_2021.pdf Tampere University Press add7e15f-c9a8-43ae-9ee3-599fff967f0a 9789523590335 305 Tampere open access |
| spellingShingle | audit of the accounts, auditing, private sector, public sector, municipalities, quality, enterprises, businesses, control, inspection, evaluation, legal regulation, standards, accountants, auditors, financial statements, appeal boards, audit reports, tilintarkastus, yksityinen sektori, yritykset, yhtiöt, julkinen sektori, kunnat, tietokoneavusteisuus, laatu, valvonta, tarkastus, sisäinen tarkastus, arviointi, oikeudellinen sääntely, standardit, tilintarkastajat, tarkastuslautakunnat, tilintarkastuskertomukset, tilinpäätös thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing Tarkastus, arviointi ja valvonta murroksessa |
| title | Tarkastus, arviointi ja valvonta murroksessa |
| title_full | Tarkastus, arviointi ja valvonta murroksessa |
| title_fullStr | Tarkastus, arviointi ja valvonta murroksessa |
| title_full_unstemmed | Tarkastus, arviointi ja valvonta murroksessa |
| title_short | Tarkastus, arviointi ja valvonta murroksessa |
| title_sort | tarkastus arviointi ja valvonta murroksessa |
| topic | audit of the accounts, auditing, private sector, public sector, municipalities, quality, enterprises, businesses, control, inspection, evaluation, legal regulation, standards, accountants, auditors, financial statements, appeal boards, audit reports, tilintarkastus, yksityinen sektori, yritykset, yhtiöt, julkinen sektori, kunnat, tietokoneavusteisuus, laatu, valvonta, tarkastus, sisäinen tarkastus, arviointi, oikeudellinen sääntely, standardit, tilintarkastajat, tarkastuslautakunnat, tilintarkastuskertomukset, tilinpäätös thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing |
| topic_facet | audit of the accounts, auditing, private sector, public sector, municipalities, quality, enterprises, businesses, control, inspection, evaluation, legal regulation, standards, accountants, auditors, financial statements, appeal boards, audit reports, tilintarkastus, yksityinen sektori, yritykset, yhtiöt, julkinen sektori, kunnat, tietokoneavusteisuus, laatu, valvonta, tarkastus, sisäinen tarkastus, arviointi, oikeudellinen sääntely, standardit, tilintarkastajat, tarkastuslautakunnat, tilintarkastuskertomukset, tilinpäätös thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing |
| url | OCN: 1272922346 |