Risultati della ricerca - Statutory integration

Principles of alternative dispute resolution / di Ware, Stephen J.

Sommario: “...Preface Note to teachers Acknowledgments Chapter 1: Introduction 1-1: Overview 1-2: Disputes 1-3: Resolution of disputes 1-4: Processes of dispute resolution 1-5: Definitions of litigation and ADR a: ADR as alternatives to litigation b: Litigation as the default process 1-6: Introductions to major ADR processes a: Negotiation b: Mediation and other processes in aid of negotiation c: Arbitration 1-7: Basic division within ADR: arbitration vs everything else a: All ADR processes can produce binding results 1: Negotiation 2: Mediation and other processes in aid of negotiation 3: Arbitration b: Arbitration is the only ADR process that can produce binding results without a post-dispute contract c: Arbitration or litigation casts the shadow in which negotiation and processes in aid of it occur d: Implications for categorizing and comparing processes 1-8: Broader perspectives on ADR a: ADR diversity b: Cool and warm themes; the cost and quality of dispute resolution c: Lawyers and ADR Chapter 2: Arbitration And Similar Processes A: Overview 2-1: Arbitration defined 2-2: Contractual arbitration and non-contractual arbitration; constitutional right to jury trial 2-3: Arbitration law summarized a: Post-dispute and pre-dispute agreements to arbitrate b: Enforcement of arbitration agreements c: Arbitration process d: Enforcement of arbitrator's decision or "award" B: Sources of contemporary American arbitration law 2-4: Federal law a: Pro-contract b: Court orders to arbitrate; specific performance of arbitration agreements c: Broad applicability 2-5: State law a: Arbitration law b: Non-arbitration law C: FAA preemption of state law 1: Evolution of case law on FAA preemption 2-6: Federal arbitration law as (non-preemptive) procedural law 2-7: Federal arbitration law as (preemptive) substantive law 2-8: FAA creates no federal jurisdiction 2: Preemption of state law impeding contract enforcement 2-9: Generally 2-10: State law prohibiting courts from enforcing arbitration agreements 2-11: State law prohibiting courts from enforcing arbitration agreements with the remedy of specific performance 2-12: State law making arbitration agreements unenforceable with respect to certain claims 2-13: State law making arbitration agreements in certain types of transactions unenforceable 2-14: State law raising the standard of assent for contract formation 3: Choice-of-law clauses 2-15: Introduction 2-16: Volt case 2-17: Mastrobuono case 4: Insurance arbitration 2-18: McCarran-Ferguson and the FAA D: Formation of enforceable arbitration agreements 1: Separability 2-19: Prima paint case 2-20: Buckeye case 2-21: Applications of separability 2: Formation 2-22: Mutual manifestations of assent a: Contract law's objective approach b: Recurring fact patterns 2-23: Consideration 3: Contract law defenses to enforcement 2-24: Defenses subject to separability doctrine 2-25: Unconscionability a: Generally b: FAA's constraint on the scope of the unconscionability doctrine c: Arbitration organizations' policing against unconscionability d: Public policy and child custody 2-26: Waiver of the right to arbitrate 4: Non-contract law defenses to enforcement: federal statutory claims and public policy 2-27: Toward universal arbitrability 2-28: Current in arbitrability a: Simple in arbitrability 1: Labor arbitration 2: Automobile dealers and military personnel b: Arbitrability with strings attached: the effectively vindicate doctrine E: Interpretation of arbitration agreements 1: Contractual arbitrability 2-29: Introduction 2-30: Generally decided by courts 2-31: Contractual and non-contractual approaches 2: Multi-party disputes 2-32: Claims by or against those not party to the arbitration agreement a: Party plaintiff vs non-party defendant b: Non-party plaintiff vs party defendant 2-33: Consolidation of, and stays pending, related proceedings 2-34: Class actions 3: Arbitration procedure 2-35: Overview 2-36: Pre-hearing a: Selection of arbitrator(s) 1: Methods of selection 2: Arbitrator fees 3: Judicial and regulatory constraints on party selection of arbitrator(s) b: Pleadings c: Filing fees (and un-administered arbitration) d: Discovery 2-37: Hearing a: General comparison with trial b: Role of lawyers c: Rules of evidence d: No hearing; dispositive motions e: Written awards; reasoned opinions 2-38: Remedies a: Determined by contract, within limitations 1: Generally determined by contract; the Mastrobuono case 2: Limitations on contract; the book case b: Typical contract terms c: Consequences of limiting remedies in arbitration 4: Governing substantive law, if any 2-39: Substantive law applied in arbitration F: Effect of arbitration award 1: Enforcement of arbitration award 2-40: Confirmation 2-41: Claim preclusion (res judicata) a: Generally applicable b: Labor exception 2-42: Issue preclusion (collateral estoppel) 2: Vacatur of arbitration award 2-43: Introduction a: Vacatur is rare b: Statutory and non-statutory grounds 2-44: Statutory grounds a: Corruption, fraud or undue means b: Evident partiality or corruption c: Fundamentally fair hearing d: Exceeded powers 2-45: Non-statutory grounds a: Error of law, including manifest disregard 1: Narrow ground for Vacatur 2: Recent expansion b: Public policy c: Grounds created by contract 2-46: Federal preemption of state law a: State grounds for Vacatur broader than federal b: State grounds for Vacatur narrower than federal G: International arbitration 2-47: Introduction: public law arbitration and commercial arbitration 2-48: New York convention a: Basic provisions b: Effect of United States ratification c: Significance 2-49: Practice of international commercial arbitration H: Employment arbitration and labor arbitration 2-50: Conventional distinction between "employment" and "labor" 2-51: FAA's exclusion of certain "contracts of employment" 2-52: Employment arbitration 2-53: Labor arbitration a: LMRA rather than FAA b: Practice of labor arbitration 1: Two peculiarities 2: Labor law and CBAs c: Few arbitrable claims 1: Law 2: Union, not employee, controls arbitration 3: Narrowly drafted arbitration clauses d: Interest arbitration I: Processes similar to arbitration 2-54: Private judging ("rent-a-judge") 2-55: Non-contractual, yet binding, arbitration a: Introduction b: Examples 1: Federal programs 2: Government employees-federal 3: Government employees-state and local 4: Railway Labor Act 5: State "lemon" laws 6: State auto insurance laws 7: Attorney fee disputes. 3: Negotiation A: Negotiation contexts 3-1: Dispute negotiation and transactional negotiation 3-2: Dispute negotiation and lawyers; settlement negotiation defined 3-3: Settlement negotiation and the shadow of the law 3-4: Bilateral monopoly of settlement negotiation B: Settlement/litigation choice 3-5: Valuing a case a: Introduction to case valuation b: Factors lawyers and clients should consider in valuing a case c: Timing of the settlement/litigation choice d: Risk aversion and diversification 1: Risk aversion 2: Diversification e: Expected value, BATNA and the bottom line f: Psychological barriers to valuing a case accurately 1: Availability bias 2: Anchoring bias 3: Egocentric biases 4: Overconfidence bias g: Valuation of criminal cases 3-6: Disagreements between lawyer and client about the settlement/litigation choice a: Generally b: Legal fees 1: Hourly billing 2: Contingency fees 3: Retainers and other fixed-fees (especially in criminal practice) 4: Legal fees paid through liability insurance c: Professional responsibility C: Negotiation theory 3-7: Zero-sum and positive-sum 3-8: Zero-sum (distributive) negotiation 3-9: Positive-sum (integrative) negotiation a: Example on the time value of money b: Importance of multiple issues 3-10: Positive-sum (integrative) negotiation is not always worthwhile, or even possible 3-11: Bottom lines and settlement zones a: Case valuations determine bottom lines which determine settlement zones b: Predictions about the results of litigation 1: Predictions that usually (but not always) result in a settlement zone 2: Predictions less likely to result in a settlement zone: cases of over-optimism c: Conclusion 3-12: Settlement zone does not ensure settlement (barriers to settlement) a: Ignorance of settlement zone's existence or boundaries b: Dividing the value created by settlement 3-13: Bottom lines and settlement zones in positive-sum (integrative) negotiation D: Approaches to negotiation 3-14: Terminology 1: Adversarial/competitive approach 3-15: Opening offers 3-16: Few and small concessions 3-17: False concessions 3-18: Concession tricks and escalation tactics 3-19: Deception and information 3-20: Misinformation about bottom lines and the strength of your case a: Generally b: Lying about one's bottom line c: Projecting confidence in one's case and lack of interest in settling d: Effect of misinformation about bottom lines 3-21: Psychological warfare a: Anger, threats, ridicule, accusation and intimidation b: Negotiate on your own turf c: Outnumber your counterparts d: Negotiate when you have time and your counterpart does not e: Lack of authority f: Locked into position g: Feign irrationality h: Wolf in sheep's clothing 3-22: Drawbacks of the adversarial/competitive approach 2: Cooperative approach and the prisoner's dilemma 3-23: Cooperative approach 3-24: Prisoner's dilemma and the importance of reputation a: Prisoner's dilemma b: Importance of reputation and the incentive to cooperate 3-25: Tactics for a cooperative lawyer with an adversarial/competitive counterpart 3: Problem-solving approach 3-26: Overview of problem-solving a: Positive-sum b: Coinciding interests (with a tax law example) c: Logrolling multiple issues d: Tactics listed 3-27: Interests, not positions 3-28: Communicating your side's interests 3-29: Variety of solutions 3-30: Drawbacks of the problem-solving approach 4: Gender, culture, race and ethnicity 3-31: Gender 3-32: Culture, race and ethnicity E: Preparing for negotiation 3-33: Introduction 3-34: Identifying your client's interests, bottom line and specific goals 3-35: Identifying other party's interests, bottom line and specific goals 3-36: Adjusting during negotiation a: Adjusting approaches during negotiation b: Adjusting your bottom line during negotiation 3-37: Specific preparations F: Law governing settlement 3-38: Criminal and tort law; "good faith" in negotiation 3-39: Sales law a: Legal effects of releases and settlement agreements 1: Releases 2: Settlement agreements b: Grounds for non-enforcement 1: Duress and unconscionability 2: Misrepresentation and mistake 3: Requirement of a writing 4: Public policy c: Entering judgment on settlement (consent decree) d: Plea agreements 3-40: Agency law 3-41: Multiple parties: indemnity, contribution and Mary Carter agreements 3-42: Confidentiality a: Generally b: Confidentiality agreements prior to or during litigation c: Rules of evidence and discovery d: Confidentiality clauses in settlement agreements G: Settlement/litigation choice: broader perspectives 3-43: Normative views on the prevalence of settlement 3-44: Resources 3-45: Dispute resolution vs public justice. 4: Mediation And Other Processes In Aid Of Negotiation A: Overview 4-1: Mediation's popularity 4-2: Mediation defined 4-3: Dispute mediation and transactional mediation 4-4: Mandatory mediation and voluntary mediation B: Goals of dispute mediation 4-5: Generally 4-6: Settle cases 4-7: Positive-sum or problem-solving 4-8: Moral growth C: Mediation process 4-9: Goals shape process 4-10: Mediation process generally a: Participants b: Starting to mediate c: Joint sessions, private caucuses and shuttle diplomacy d: Facilitating communication 1: Direct communication 2: Indirect communication e: Settlement offers f: Agreements 4-11: Identifying settlement zones and overcoming barriers to settlement 4-12: Positive-sum a: In general b: Coinciding interests c: Logrolling multiple issues d: Trusted intermediary combining information 4-13: Evaluation by the mediator a: Appeal of evaluation b: Concerns about evaluation 1: Interests vs rights 2: Is "evaluative mediation" an oxymoron? ...”

Audit assurance and related services / di National Board of Accountants and Auditors (NBAA)

Sommario: “...Table of Contents Section Title Page Foreword v Preface xiv Acknowledgement xviii Chapter 1 The Auditing Profession 1 1.1 Introduction 2 1.2 Classification of audits 3 1.3 The auditing profession 4 1.4 Assurance services 4 1.5 Related services 6 1.6 Change of engagement from assurance to related service 7 1.7 Other Professional services provided by audit firms 8 1.8 Summary of services 11 1.9 Legislations regulating the conduct of auditing in Tanzania 12 1.10 Professional qualifications and ethical standards 19 1.11 Professional Ethics 22 1.12 Code of Professional Ethics for Professional accountants 24 1.13 Ethical standards when providing Tax Practice 27 1.14 Chapter summary 29 1.15 Exercises and problems 29 Chapter 2 International Developments in Auditing 31 2.1 Brief history of auditing profession in Tanzania 32 2.2 Role of NBAA in the development of the profession 33 2.3 International developments in Auditing 33 2.4 IAASB Standards and their areas of application 34 2.5 Overview of the International Standards on Auditing 34 2.6 Auditors' duty of care and professional liability 44 2.7 Case studies to illustrate third party liability 47 2.8 Auditors Liability under the Acts 51 2.9 Avoiding or minimizing potential claim/litigation against an auditor 55 2.10 Audit practices in selected countries 57 2.11 Recent developments in auditing 57 2.12 Chapter summary 60 2.13 Exercises and problems 61 Chapter 3 Auditing in ICT Environment 64 3.1 Introduction 65 3.2 Nature and types of computerized accounting systems 65 3.3 Internal controls in ICT environments 65 3.4 Information technology and the audit challenges 67 3.5 Use of ICT in auditing 67 3.6 Computer Assisted Audit Techniques (CAATs) - IAPS 1009 70 3.7 Special features of a small computer system 71 3.8 Software Bureaus houses 72 3.9 Example: CAAP for Tax assessment 73 3.10 Audit evidence in a computerized system 74 3.11 E-commerce, e-procurement, e-tax 76 3.12 Auditing E-commerce activities 79 3.13 Chapter summary 81 3.14 Exercises, problems, and case studies 82 Chapter 4 Audit of Specialized Entities 87 4.1 Introduction 88 4.2 Audit of Group and Joint venture accounts 88 4.3 Audit of banks, insurance companies, and Social Security Funds 91 4.4 Audit of Stock Markets 94 4.5 Corporate Governance Rules and Regulations at DSE 101 4.6 Audit of Hotels and Tourist organizations 104 4.7 Audit of mining companies 104 4.8 Audit of Publishing Houses 106 4.9 Audit of Shipping companies 107 4.10 Audit of Small businesses 108 4.11 Chapter summary 109 4.12 Exercises, problems, and case study 110 Chapter 5 Audit of Not-for-Profit Organizations 116 5.1 Introduction 117 5.2 Audit of Charities 117 5.3 Audit of Civil Society Organizations 128 5.4 Audit of Clubs and Associations 128 5.5 Audit of NGOs (e.g., REPOA, Haki-Elimu) 129 5.6 Audit of Academic and Research organizations 131 5.7 Chapter summary 132 5.8 Exercises and problems 133 Chapter 6 Management Audit 135 6.1 Introduction 136 6.2 Comparison with other (compliance or statutory) audits 136 6.3 Management audit as a consultancy 138 6.4 Objectives and scope of management auditing 139 6.5 Audit and advisory services 140 6.6 Appraisal of Client's Operational Plans and Objectives 141 6.7 Appraisal of Client's Organizational Structure and skills 141 6.8 Evaluation and Assessment of Client's Performance 143 6.9 Appraisal of Client's Control of Operations 146 6.10 Operational Audit 146 6.11 Steps in Operational auditing 147 6.12 Corporate Management Audit 149 6.13 Steps in a Corporate Management Audit assignment 156 6.14 Client Service Reports 158 6.15 Qualities of management auditors 160 6.16 Limitations of management audits 162 6.17 Chapter summary 162 6.18 Exercises and problems 163 Chapter 7 Business Investigations 166 7.1 Meaning of the term "Investigation" 167 7.2 Audit as compared to Investigation 167 7.3 Classes of Investigation 169 7.4 Investigation for Proposed Purchaser, Partner or Promoter 170 7.5 Investigation for Company Reports in a Prospectus 176 7.6 Investigation for Take-over or Merger 178 7.7 Investigation on behalf of a Creditor or bank credit 179 7.8 Investigation for valuation of Shares in a Company 180 7.9 The Corporate Business Plan 181 7.10 Exercises and Questions 184 Chapter 8 Public Sector Audits 186 8.1 Introduction 187 8.2 The ISSAI Framework 187 8.3 The Fundamental auditing principles 188 8.4 Basic Postulates (principles) 189 8.5 The General Standards 191 8.6 Field Standards 195 8.7 Reporting Standards 198 8.8 Financial or regularity audits 199 8.9 Financial audit reports 199 8.10 Procurement audit 202 8.11 Performance audit 206 8.12 Comparison: Management audit vs Performance audit 206 8.13 Examination of Clients' Performance 207 8.14 Performance budgeting and measurement 210 8.15 Performance audit reports 213 8.16 Comparison: Public vs Commercial sector audits 213 8.17 Objectives of government auditing 214 8.18 Tanzania public sector entities and legislations 215 8.19 The Public Audit Act 2008 215 8.20 The Controller function 215 8.21 The audit function 216 8.22 Reporting obligations in Public sector audits 217 8.23 Dissemination of public audit reports 223 8.24 Chapter summary 224 8.25 Exercises and problems 225 Chapter 9 Corporate Governance Audits 226 9.1 Introduction 227 9.2 Audit regulation 227 9.3 Corporate governance 228 9.4 Good corporate governance 229 9.5 Corporate governance framework 230 9.6 Audits and the role of the governance auditor 233 9.7 The need for a corporate governance auditor 234 9.8 Role of stakeholders in corporate governance 236 9.9 Role of Board of Directors, MAB, and LGA Council 237 9.10 Communicating with those charged with governance 238 9.11 Role of External Auditor (CPA-PP) in governance audit 239 9.11.1 Relationships with accounting officer, MAB, Council, Board 240 9.11.2 Relationships of CPA-PP with the Audit Committee 241 9.11.3 Relationships between Regulators and the CPA-PP 241 9.12 Laws, codes, and statues relevant to corporate governance 242 9.13 Effect of laws and codes to governance audits 248 9.14 Actions to be taken by (private) companies 250 9.15 Audit matters of governance interest 251 9.16 Transparency, Integrity and Accountability examinations 252 9.17 Corporate Social Responsibility and Rating System 257 9.18 International aspects of governance audits 257 9.19 Rotation of Governance auditors 260 9.20 Chapter summary 261 9.21 Exercises, problems and cases 262 Chapter 10 Environmental Audits 267 10.1 Meaning of Environmental Audits 268 10.2 Scope of Environmental audit 268 10.3 Benefits of environmental audit 269 10.4 Relevance to Financial audit 270 10.5 Components/Projects of an Environmental audit Program 272 10.6 Environmental auditors and the use of experts 272 10.7 Professional standards in Environmental audits 274 10.8 Substantive procedures in Environmental auditing 277 10.9 Environmental Audit Report 278 10.10 Management representations on Environmental audits 279 10.11 Long-term Projects of Environmental audit 279 10.12 Relations between Performance and Environmental audits 280 10.13 Limitations of Environmental audit 281 10.14 Social Auditing 281 10.15 Components of Social audit process 282 10.16 Usefulness of Social audits 282 10.17 Purpose of Social audit in a public entity 283 10.18 Operational audits 286 10.19 Operational audit in the public sector 287 10.20 Steps in Operational auditing 288 10.21 Limitations of Operational audits 290 10.22 Environmental (Internal and External) Risk Audit 290 10.23 Chapter summary 293 10.24 Exercises and problems 294 Chapter 11 Assurance Engagements & Prospective Information 297 11.1 Introduction 298 11.2 Assurance engagements 298 11.3 International Framework for assurance engagements 299 11.4 ISA 120: Framework of International Standards on Auditing 301 11.5 Auditing and Assurance services 302 11.6 Management assertions and levels of assurance 303 11.7 Related services and Limited (Moderate) assurances 305 11.8 Planning an assurance engagement 306 11.9 Risk assessments and internal controls 307 11.10 Execution of assurance engagement 309 11.11 Audit documentation 311 11.12 Form and content of assurance reports 312 11.13 Quality control and Quality Review 312 11.14 Procedures for a review engagement 313 11.15 Final Review of Financial Statements 315 11.16 Structure and components of Independent Audit Reports 317 11.17 Accountability and Transparency: Client Service Reports 320 11.18 Modifications in Audit Reports 321 11.19 Small entities 323 11.20 Client Service Reports 324 11.21 Relations: Audit Reports and Client Service Reports 325 11.22 Tanzania public sector perspective 326 11.23 Reporting obligations by the auditor 331 11.24 Chapter summary 332 11.25 Exercises, problems, and case studies 333 Chapter 12 Follow-up and Oversight on Audit Reports 336 12.1 Discharge of the audit 337 12.2 Disposal of audit reports in private sector audits 339 12.3 Disposal of audit reports in public sector audits 339 12.4 Role of the Auditor General 340 12.5 Reporting obligations by the Auditor General 341 12.6 Role of Parliamentary Committees on Public accounts 342 12.7 Scope of Parliamentary Committees' examination 343 12.8 Independent report of the Committee to Parliament 346 12.9 Follow-up of Committee's recommendations 350 12.10 Supremacy of the Parliament 350 12.11 Supremacy over public finances and stewardship 352 12.12 Chapter summary 354 12.13 Exercises, problems, and case study 354 Chapter 13 Fraud and Corruption Audits 356 13.1 Introduction 357 13.2 Fraud and its ramifications 357 13.3 Types of fraud 358 13.4 Some reasons for the growth of fraud 361 13.5 Common theft scams 361 13.6 Management (or Corporate) Fraud 362 13.7 Symptoms (indicators) of management fraud 365 13.8 Controlling management frauds 366 13.9 Employee (or Transaction) Fraud 367 13.10 Accounting fraud 367 13.11 Procurement fraud 370 13.12 Actions to prevent procurement fraud 372 13.13 Corporate crimes 373 13.14 Crimes for and against the entity 374 13.15 Duty to detect Fraud, Theft and Embezzlement 375 13.16 Techniques of detection 378 13.17 Understanding the symptoms of fraud 378 13.18 Being alert to symptoms of fraud 379 13.19 Investigating and Reporting on Fraud 380 13.20 Internal Control for Fraud Detection 380 13.21 Fraud mitigation 381 13.22 Fraud deterrence 381 13.23 Prevention of fraud 385 13.24 Computerized fraud 387 13.25 Fraud 387 13.26 E-fraud and E-corruption 387 13.27 Corruption 392 13.28 Dealing with Corruption 393 13.29 Forensic Auditing by a CPA-PP 395 13.30 Types of Fraud investigation assignments 396 13.31 Application of Forensic auditing 397 13.32 Execution of an Investigation 399 13.33 Reporting on Forensic investigations 402 13.34 Technical recommendations on controlling fraud 404 13.35 Challenges and issues for consideration 409 13.36 Public interest and/or Conflict of interest 411 13.37 Corporate integrity 412 13.38 Promoting public and personal integrity 413 13.39 Auditor's relationships with watchdog institutions 414 13.40 Chapter summary 414 13.41 Exercises, problems and case studies 415 Chapter 14 Money Laundering Audit 419 14.1 Meaning of Money Laundering 420 14.2 Developments on Money Laundering 420 14.3 The process of Money Laundering 421 14.4 Fighting Money Laundering 423 14.5 The Anti-Money Laundering Act No. 12 of 2006 423 14.6 Asset theft, Money Laundering, and audit process 424 14.7 Money Laundering audit 424 14.8 Chapter summary 434 14.9 Exercises and case studies 434 Chapter 15 Contemporary Issues and the Future 438 15.1 Introduction 439 15.2 The IAASB 439 15.3 Professional pronouncements and exposure drafts 439 15.4 Current issues and pronouncements in auditing 441 15.5 The future of the Audit Profession 441 15.6 Auditing technology 442 15.7 Implications of Electronic Evidence 442 15.8 Standards for Interactions with Technology 443 15.9 Information Credibility (Assurance) Services 443 15.10 The Expectations Gap 444 15.11 Chapter summary 449 15.12 Problems 449 List of Abbreviations and audit terms used 452 Bibliography 457...”