- Table View
- List View
Auditor Independence: Auditing, Corporate Governance and Market Confidence (Corporate Social Responsibility)
by Ismail AdelopoIn Auditor Independence, Ismail Adelopo argues that the importance of auditors' independence cannot be over-emphasised. Not only do auditors provide certification of the truth and fairness of the information prepared by managers, they also have a duty to express opinions on the degree of compliance with laws and regulations guiding a firm's operations. Theirs is a socially important responsibility. In all that has been proposed to mitigate the governance crisis and restore confidence in the market system, relatively little attention has been paid to auditor independence. Examining the historical role of auditing in corporate governance and the regulatory context, this book sets the function within a theoretical framework and then provides empirical analysis of the problem issues such as the relationship between audit committees and external auditors and the probity of providing non-auditing services to audit clients. The focus on matters that are damaging to market confidence and threatening to the reputation of the auditing profession, means the conclusions and recommendations in this book are important for key stakeholders, including policy makers, regulators, those running companies, and their investors and customers. This is also a book for those responsible for training in the auditing profession and for others with a research or academic interest in the matters addressed.
Auditorium Acoustics and Architectural Design
by Michael BarronModern concert halls and opera houses are now very specialized buildings with special acoustical characteristics. With new contemporary case-studies, this updated book explores these characteristics as an important resource for architects, engineers and auditorium technicians. Supported by over 40 detailed case studies and architectural drawings of 75 auditoria at a scale of 1:500, the survey of each auditorium type is completed with a discussion of current best practice to achieve optimum acoustics.
Auditors and Their Opinions
by Jeremy Cott William J. Bruns Jr.Discusses the purpose of independent audits of financial reports, the nature of audits and auditing, types of independent auditor opinions, and changing expectations of those who use and rely on audits.
The Auditor's Guide of 1869: A Review and Computer Enhancement of Recently Discovered Old Microfilm of America's First Book on Auditing by H.J. Mettenheimer (Routledge Library Editions: Accounting History #7)
by Peter L. McMickle Paul H. JensenIn 1869 H.J. Mettenheimer wrote the Auditor’s Guide Being a Complete Exposition of Bookkeeper’s Frauds – the first book about auditing from the earliest period of American accountancy. The sole remaining copy was found to have been destroyed, leaving only a barely readable microfilmed photocopy. This book, first published in 1988, presents a restored Auditor’s Guide, finally available to historians of the early days of professional accountancy, together with the authors’ analysis of this important text.
The Auditor’s Guide to Blockchain Technology: Architecture, Use Cases, Security and Assurance (Security, Audit and Leadership Series)
by Shaun AghiliThe 21st century has been host to a number of information systems technologies in the areas of science, automotive, aviation and supply chain, among others. But perhaps one of its most disruptive is blockchain technology whose origin dates to only 2008, when an individual (or perhaps a group of individuals) using the pseudonym Satoshi Nakamoto published a white paper entitled Bitcoin: A peer-to-peer electronic cash system in an attempt to address the threat of “double- spending” in digital currency. Today, many top-notch global organizations are already using or planning to use blockchain technology as a secure, robust and cutting-edge technology to better serve customers. The list includes such well-known corporate entities as JP Morgan, Royal Bank of Canada, Bank of America, IBM and Walmart. The tamper-proof attributes of blockchain, leading to immutable sets of transaction records, represent a higher quality of evidence for internal and external auditors. Blockchain technology will impact the performance of the audit engagement due to its attributes, as the technology can seamlessly complement traditional auditing techniques. Furthermore, various fraud schemes related to financial reporting, such as the recording of fictitious revenues, could be avoided or at least greatly mitigated. Frauds related to missing, duplicated and identical invoices can also be greatly curtailed. As a result, the advent of blockchain will enable auditors to reduce substantive testing as inherent and control audit risks will be reduced thereby greatly improving an audit’s detection risk. As such, the continuing use and popularity of blockchain will mean that auditors and information systems security professionals will need to deepen their knowledge of this disruptive technology. If you are looking for a comprehensive study and reference source on blockchain technology, look no further than The Auditor’s Guide to Blockchain Technology: Architecture, Use Cases, Security and Assurance. This title is a must read for all security and assurance professionals and students looking to become more proficient at auditing this new and disruptive technology.
Auditor's Guide to IT Auditing
by Richard E. CascarinoStep-by-step guide to successful implementation and control of IT systems--including the CloudMany auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments.Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditingServes as an excellent study guide for those preparing for the CISA and CISM examsIncludes discussion of risk evaluation methodologies, new regulations, SOX, privacy, banking, IT governance, CobiT, outsourcing, network management, and the CloudAs networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. Auditor's Guide to IT Auditing, Second Edition empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls.
Auditor's Talk: An Oral History of the Profession from the 1920s to the Present Day (New Works In Accounting History Ser.)
by Jim Pirie Derek MatthewsThis book is an oral history of the auditing profession in Britain from 1920s to the present day based on extended extracts from interviews with 77 past and present practitioners. Those interviewed ranged from a nonagenarian who qualified in the 1920s, to active contemporaries, from sole practitioners to the present day heads of the Big Five accounting firms. The often candid interviews uncover a surprising variety of experience and opinions and allow a group of often fascinating individuals to tell their own stories.
Auditory and Vestibular Efferents (Springer Handbook of Auditory Research #38)
by Arthur N. Popper Richard R. Fay David K. RyugoEfferent sensory systems have emerged as major components of processing by the central nervous system. Whereas the afferent sensory systems bring environmental information into the brain, efferent systems function to monitor, sharpen, and attend selectively to certain stimuli while ignoring others. This ability of the brain to implement these functions enables the organism to make fine discriminations and to respond appropriately to environmental conditions so that survival is enhanced. Our focus will be on auditory and vestibular efferents, topics linked together by the inner ear connection. The biological utility of the efferent system is striking. How it functions is less well understood, and with each new discovery, more questions arise. The book that is proposed here reflects our vision to share what is known on the topic by authors who actually have made the observations.
Auditory and Vestibular Research: Methods and Protocols (Methods in Molecular Biology #1427)
by Bernd SokolowskiWhile early studies of the auditory/vestibular sciences provided insights into the anatomy and neurophysiology of these systems and produced a prosthetic cochlear implant, the rise of molecular biology now permits a clear examination of the genetic basis for various hearing and balance disorders. In Auditory and Vestibular Research: Methods and Protocols, specialists in the field describe current RNA, protein, and imaging protocols that have provided insights into genetic regulation as well as a greater understanding of the genes and pathogens involved in diseases of the ear. This overview utilizes both mammalian and non-mammalian animal models as well as techniques applicable to clinical studies in order to best provide an up-to-date perspective on basic research. Written in the highly successful Methods in Molecular BiologyTM series format, chapters include brief introductions to their subjects, lists of the necessary materials and reagents, step-by-step, readily reproducible laboratory protocols, and Notes sections, highlighting tips on troubleshooting and avoiding known pitfalls. Comprehensive and cutting-edge, Auditory and Vestibular Research: Methods and Protocols is an ideal guide to the field and a useful tool for exploring genes and proteins in other systems as well, especially systems in which tissues are scarce and a comparative approach lends itself to discovering the underlying causes of human disorders.
Auditory and Visual Pattern Recognition (Psychology Library Editions: Perception #10)
by David J. Getty James H. HowardThe systematic scientific investigation of human perception began over 130 years ago, yet relatively little is known about how we identify complex patterns. A major reason for this is that historically, most perceptual research focused on the more basic processes involved in the detection and discrimination of simple stimuli. This work progressed in a connectionist fashion, attempting to clarify fundamental mechanisms in depth before addressing the more complex problems of pattern recognition and classification. This extensive and impressive research effort built a firm basis from which to speculate about these issues. What seemed lacking, however, was an overall characterization of the recognition problem – a broad theoretical structure to direct future research in this area. Consequently, our primary objective in this volume, originally published in 1981, was not only to review existing contributions to our understanding of classification and recognition, but to project fruitful areas and directions for future research as well. The book covers four areas: complex visual patterns; complex auditory patterns; multi-dimensional perceptual spaces; theoretical pattern recognition.
Auditory and Visual Sensations
by Yoichi Ando Peter CarianiAndo establishes a theory of subjective preference of the sound field in a concert hall, based on preference theory with a model of human auditory- brain system. The model uses the autocorrelation function and the interaural crosscorrelation function for signals arriving at two ear entrances and considers the specialization of human cerebral hemispheres. The theory may be applied to describe primary sensations such as pitch or missing fundamental, loudness, timbre, and duration. The theory may also be applied to visual sensations as well as subjective preference of visual environments. Remarkable findings in activities in both auditory-brain and visual-brain systems in relation to subjective preference as a primitive response are described.
Auditory Archaeology: Understanding Sound and Hearing in the Past
by Steve MillsAuditory archaeology considers the potential contribution of everyday, mundane and unintentional sounds in the past and how these may have been significant to people. Steve Mills explores ways of examining evidence to identify intentionality with respect to the use of sound, drawing on perception psychology as well as soundscape and landscape studies of various kinds. His methodology provides a flexible and widely applicable set of elements that can be adapted for use in a broad range of archaeological and heritage contexts. The outputs of this research form the case studies of the Teleorman River Valley in Romania, Çatalhöyük in Turkey, and West Penwith, a historical site in the UK.This fascinating volume will help archaeologists and others studying human sensory experiences in the past and present.
The Auditory Cortex: A Synthesis of Human and Animal Research
by Reinhard König Peter Heil Eike Budinger Henning ScheichUnderstanding human hearing is not only a scientific challenge but also a problem of growing social and political importance, given the steadily increasing numbers of people with hearing deficits or even deafness. This book is about the highest level of hearing in humans and other mammals. It brings together studies of both humans and animals thereby giving a more profound understanding of the concepts, approaches, techniques, and knowledge of the auditory cortex. All of the most up-to-date procedures of non-invasive imaging are employed in the research that is described.
The Auditory Cortex
by Christoph E. Schreiner Jeffery A. WinerThere has been substantial progress in understanding the contributions of the auditory forebrain to hearing, sound localization, communication, emotive behavior, and cognition. The Auditory Cortex covers the latest knowledge about the auditory forebrain, including the auditory cortex as well as the medial geniculate body in the thalamus. This book will cover all important aspects of the auditory forebrain organization and function, integrating the auditory thalamus and cortex into a smooth, coherent whole. Volume One covers basic auditory neuroscience. It complements The Auditory Cortex, Volume 2: Integrative Neuroscience, which takes a more applied/clinical perspective.
The Auditory Culture Reader (Sensory Formations)
by Michael BullThe first edition of The Auditory Culture Reader offered an introduction to both classical and recent work on auditory culture, laying the foundations for new academic research in sound studies. Today, interest and research on sound thrives across disciplines such as music, anthropology, geography, sociology and cultural studies as well as within the new interdisciplinary sphere of sound studies itself. This second edition reflects on the changes to the field since the first edition and offers a vast amount of new content, a user-friendly organization which highlights key themes and concepts, and a methodologies section which addresses practical questions for students setting out on auditory explorations. All essays are accessible to non-experts and encompass scholarship from leading figures in the field, discussing issues relating to sound and listening from the broadest set of interdisciplinary perspectives. Inspiring students and researchers attentive to sound in their work, newly-commissioned and classical excerpts bring urban research and ethnography alive with sensory case studies that open up a world beyond the visual. This book is core reading for all courses that cover the role of sound in culture, within sound studies, anthropology, sociology, cultural studies, history, media studies and urban geography.
Auditory Development and Plasticity: In Honor of Edwin W Rubel (Springer Handbook of Auditory Research #64)
by Arthur N. Popper Richard R. Fay Karina S. Cramer Allison B. CoffinThis volume presents a set of essays that discuss the development and plasticity of the vertebrate auditory system. The topic is one that has been considered before in the Springer Handbook of Auditory Research (volume 9 in 1998, and volume 23 in 2004) but the field has grown substantially and it is appropriate to bring previous material up to date to reflect the wealth of new data and to raise some entirely new topics. At the same time, this volume is also unique in that it is the outgrowth of a symposium honoring two-time SHAR co-editor Professor Edwin W Rubel on his retirement. The focus of this volume, though, is an integrated set of papers that reflect the immense contributions that Dr. Rubel has made to the field over his career. Thus, the volume concurrently presents a topic that is timely for SHAR, but which also honors the pioneer in the field. Each chapter explores development with consideration of plasticity and how it becomes limited over time. The editors have selected authors with professional, and often personal, connections to Dr. Rubel, though all are, in their own rights, outstanding scholars and leaders in their fields. The specific audience will be graduate students, postdoctoral fellows, and established psychologists and neuroscientists who are interested in auditory function, development, and plasticity. This volume will also be of interest to hearing scientists and to the broad neuroscience community because many of the ideas and principles associate with the auditory system are applicable to most sensory systems. The volume is organized to appeal to psychophysicists, neurophysiologists, anatomists, and systems neuroscientists who attend meetings such as those held by the Association for Research in Otolaryngology, the Acoustical Society of America, and the Society for Neuroscience.
Auditory Effects of Microwave Radiation
by James C. LinThis book examines the human auditory effects of exposure to directed beams of high-power microwave pulses, which research results have shown can cause a cascade of health events when aimed at a human subject or the subject’s head. The book details multidisciplinary investigations using physical theories and models, physiological events and phenomena, and computer analysis and simulation. Coverage includes brain anatomy and physiology, dosimetry of microwave power deposition, microwave auditory effect, interaction mechanisms, shock/pressure wave induction, Havana syndrome, and application in microwave thermoacoustic tomography (MTT). The book will be welcomed by scientists, academics, health professionals, government officials, and practicing biomedical engineers as an important contribution to the continuing study of the effects of microwave pulse absorption on humans.
Auditory Imagery
by Daniel ReisbergThe study of mental imagery has been a central concern of modern psychology, but most of what we know concerns visual imagery. A number of researchers, however, have recently begun to explore auditory imagery; this foundation-level volume presents their work. The topics covered are diverse, a reflection of the fact that auditory imagery seems relevant to numerous research domains -- from the ordinary memory rehearsal of undergraduates to the delusional voices of schizophrenics, from music imagery to imagery for speech. The chapters also address the parallels (and contrasts) between visual and auditory imagery, the relations between "inner speech" and overt speech, and between the "inner ear" and actual hearing. This book provides a valuable resource for students in many areas: imagery, working memory, music, speech, auditory perception, schizophrenia, or deafness.
Auditory Information Processing
by Harunori OhmoriThis book explains neural function at the level of ion channels and membrane excitability in neurons along the ascending auditory pathway. Airborne sound information is captured by the ears, transformed to neural electrical signals, and then processed in the brain. Readers will find full descriptions of these processes of signal transduction and transformation. First, it is described how, at the level of hair cells, the receptor cells in the cochlea, the sound-evoked vibration is transduced to electrical signals and transmitted to the auditory nerve fibers. In the second section it is explained how the electrical activity of these fibers is processed at the cochlear nucleus in order to extract the temporal and level information of sound separately and then transmitted to the third nucleus for processing of the interaural differences, such as the interaural time difference and the interaural level difference. The third section summarizes the transformation of auditory temporal information to the rate of neural firing activity in the midbrain and the higher nuclei, including the cortex, based on in vivo results. Finally, emerging new technologies to investigate auditory signal processing are reviewed and discussed.
Auditory Interfaces
by Stefania Serafin Bill Buxton Bill Gaver Sara BlyAuditory Interfaces explores how human-computer interactions can be significantly enhanced through the improved use of the audio channel. Providing historical, theoretical and practical perspectives, the book begins with an introductory overview, before presenting cutting-edge research with chapters on embodied music recognition, nonspeech audio, and user interfaces. This book will be of interest to advanced students, researchers and professionals working in a range of fields, from audio sound systems, to human-computer interaction and computer science.
Auditory Neuroscience: Development, Transduction, and Integration
by National Academy of ScienceThe National Academies Press (NAP)--publisher for the National Academies--publishes more than 200 books a year offering the most authoritative views, definitive information, and groundbreaking recommendations on a wide range of topics in science, engineering, and health. Our books are unique in that they are authored by the nation's leading experts in every scientific field.
Auditory Neuroscience: Making Sense of Sound
by Jan Schnupp Israel Nelken Andrew KingThis book offers an integrated account of hearing in terms of the neural processes that take place in different parts of the auditory system. Hearing results from the interplay of so many physical, biological, and psychological processes, the different aspects of hearing--including acoustics, the mathematics of signal processing, the physiology of the ear and central auditory pathways, psychoacoustics, speech, and music--into a coherent whole.
Auditory Processing Disorder (APD): Identification, Diagnosis and Strategies for Parents and Professionals
by Alyson MountjoyAuditory Processing Disorder (APD) is a debilitating neurological condition in which the brain is unable to effectively process sounds and speech. An estimated 5 - 10% of children are affected uniquely. APD can have a significant impact on all aspects of lifelong communication.This authoritative guide includes advice on how to identify, diagnose and support the condition in children, teenagers and adults. It provides everyday strategies based on 20 years of research to try at home, at school and at work. This book aims to help families, teachers and other professionals to understand and support those living with this complex invisible disability. Containing supportive case studies, the book addresses a range of prevalent issues, including relationships, self-esteem, confidence and mental health, making this a comprehensive guide for all things APD.
Auditory Processing in the Classroom
by Catherine RoutleyAuditory Processing Disorder (APD) is a difficulty with the brain's interpretation of sounds. It is not a hearing impairment. The book looks at the various theories which give rise to a diagnosis of APD. Although awareness and research of APD has been chiefly carried out in the USA, it is now increasingly becoming acknowledged in the UK. Teachers are becoming aware of the impact of APD on a wide range of classroom learning. Assessments, awareness of APD in the classroom and its co-existence with other learning problems are areas which are discussed. The book is essentially a practical one, offering a range of strategies of how pupils can be helped, teaching strategies, modifying the classroom environment and providing details of both low and high cost strategies. The difficulties of APD relating to the various key stages are referred to, with ideas of how parents can provide support.
Auditory Processing of Complex Sounds (Psychology Library Editions: Cognitive Science)
by William A. Yost Charles S. WatsonOriginally published in 1987, this book is the result of a workshop on the processing of complex sounds held in 1986. All of the important contributions that are being made to understanding auditory processing of complex sounds could not be included in a single volume. However, the chapters do touch base with many of the lines of research and theory on complex sound and its perception at the time, and was felt that they should provide both food for thought and a broad introduction to the literature on a topic that the editors were sure would be studied intensely in the following couple of decades.