Designed to cover the complexities of SOC 1 reports and employee benefit plans, this practice aid describes how a SOC 1 report should be considered in the audit of an employee benefit plan and what audit procedures should be applied to the information in the SOC 1 report.

This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In this handy resource, accountants and auditors will find updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, with illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms Key Features include: Comprehensive and step-by-step guidance on the performance of an audit Numerous alerts that address the current-year developments in a variety of areas Illustrative examples and forms to facilitate hands-on performance of the audit

This publication includes invaluable guidance for anyone responsible for or advising on an enterprise risk management process (ERM), whether the process is in its early stages or is already well established. This resource will help ensure the ERM process is well designed, well executed, and ultimately successful. Global, economic, and regulatory conditions as well as everyday internal risks can affect business operations, so it is important to have a process in place that identifies these events and manages risks. This guide leverages the concepts of existing frameworks as a foundation for providing illustrative examples, best practices, and guidance for implementing or assessing an enterprise risk management process.

How can international aid professionals manage to deal with the daily dilemmas of working for the wellbeing of people in countries other than their own? A scholar-activist and lifelong development practitioner seeks to answer that question in a book that provides a vivid and accessible insight into the world of aid – its people, ideas and values against the backdrop of a broader historical analysis of the contested ideals and politics of aid operations from the 1960s to the present day. Moving between aid-recipient countries, head office and global policy spaces, Rosalind Eyben critically examines her own behaviour to explore what happens when trying to improve people’s lives in far-away countries and warns how self-deception may construct obstacles to the very change desired, considering the challenge to traditional aid practices posed by new donors like Brazil who speak of history and relationships. The book proposes that to help make this a better world, individuals and organisations working in international development must respond self-critically to the dilemmas of power and knowledge that shape aid’s messy relations. Written in an accessible way with vignettes, stories and dialogue, this critical history of aid provides practical tools and methodology for students in development studies, anthropology and international studies and for development practitioners to adopt the habit of reflexivity when helping to make a better world.

This book is a resource for implementing the recommendations on civil society and aid effectiveness emerging from the Accra High Level Forum and its preparatory process.

Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.