2 options
Current issues in auditing / edited by Michael Sherer and Stuart Turley.
- Format:
- Book
- Series:
- Accounting and Finance series
- Language:
- English
- Subjects (All):
- Auditing.
- Auditing--Law and legislation--Great Britain.
- Physical Description:
- 1 online resource (vi, 342 p.) : ill.
- Edition:
- 3rd ed.
- Place of Publication:
- London : P. Chapman Pub., c1997.
- Language Note:
- English
- Summary:
- New chapters in this edition include a survey of developments in audit automation, a discussion of the nature and development of the audit market, both in the United Kingdom and the European Union, and an assessment of the impact on auditing of the Cadbury Report on corporate governance, with particular attention to the role of audit committees.
- Contents:
- Cover; Contents; Preface; Part I - The Framework and Context of Auditing; Chapter 1 - Debating Audit Expectations; Chapter 2 - Auditors' Responsibilities with Respect to Corporate Fraud: A Controversial Issue; Chapter 3 - Independence; Chapter 4 - Corporate Governance and Audit Committees; Chapter 5 - Audit Firms and the Audit Market; Chapter 6 - Changes in the Legal Environment; Chapter 7 - Regulating the Auditing Profession; Chapter 8 - Audit Markets in the European Union: Regulation in Belgium, Germany and the Netherlands; Part II - Forming an Audit Opinion
- Chapter 9 - The Auditing Practices Board and Auditing Standards in the UKChapter 10 - Audit Reports; Chapter 11 - Developments in Audit Approaches: From Audit Efficiency to Audit Effectiveness?; Chapter 12 - The Audit Process in Practice; Chapter 13 - Audit Risk and Sampling; Chapter 14 - Audit Automation: Improving Quality or Keeping up Appearances?; Part III - Special Contexts; Chapter 15 - The Auditor and the Smaller Company; Chapter 16 - Auditing in the Financial Services Sector; Chapter 17 - The Audit Commission; Chapter 18 - The Audit of Central Government; Subject Index
- Notes:
- Description based upon print version of record.
- Includes bibliographical references and index.
- Description based on print version record.
- ISBN:
- 9781446264102
- 1446264106
- OCLC:
- 873808215
The Penn Libraries is committed to describing library materials using current, accurate, and responsible language. If you discover outdated or inaccurate language, please fill out this feedback form to report it and suggest alternative language.