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Current issues in auditing

Author: Michael Sherer; Stuart Turley
Publisher: London : P. Chapman Pub., ©1997.
Edition/Format:   Print book : English : 3rd edView all editions and formats
Summary:
This revised and updated edition discusses auditing and the law beyond the issue of third-party liability, and provides coverage of developments in audit methodologies and technologies. It also includes a survey of developments in audit automation and a discussion of the audit market.
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Michael Sherer; Stuart Turley
ISBN: 1853963658 9781853963650
OCLC Number: 37705701
Description: vi, 342 pages : illustrations ; 24 cm
Contents: Pt. I. The Framework and Context of Auditing. 1. Debating Audit Expectations / Christopher Humphrey. 2. Auditors' Responsibilities with Respect to Corporate Fraud: A Controversial Issue / Brenda Porter. 3. Independence / Peter Moizer. 4. Corporate Governance and Audit Committees / Paul Collier. 5. Audit Firms and the Audit Market / Chris Pong and Stuart Turley. 6. Changes in the Legal Environment / David Gwilliam. 7. Regulating the Auditing Profession / Prem Sikka. 8. Audit Markets in the European Union: Regulation in Belgium, Germany and the Netherlands / Roger Meuwissen and Steven Maijoor --
Pt. II. Forming an Audit Opinion. 9. The Auditing Practices Board and Auditing Standards in the UK / Roy Chandler. 10. Audit Reports / David J. Hatherly. 11. Developments in Audit Approaches: From Audit Efficiency to Audit Effectiveness? / Andrew Higson. 12. The Audit Process in Practice / Mike Woodrow. 13. Audit Risk and Sampling / Stuart Manson. 14. Audit Automation: Improving Quality or Keeping up Appearances? / Stuart Manson, Sean McCartney and Michael Sherer --
Pt. III. Special Contexts. 15. The Auditor and the Smaller Company / Michael Page. 16. Auditing in the Financial Services Sector / John Tattersall. 17. The Audit Commission / Vanessa Couchman. 18. The Audit of Central Government / David Dewar.
Responsibility: edited by Michael Sherer and Stuart Turley.
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Abstract:

The Third Edition of this successful text includes extensive changes, based on feedback from students and lecturers. There is a discussion of auditing and the law beyond the issue of third-party  Read more...

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