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Record Nr. |
UNINA9910955313903321 |
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Titolo |
Current issues in auditing / / edited by Michael Sherer and Stuart Turley |
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Pubbl/distr/stampa |
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London, : P. Chapman Pub., c1997 |
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ISBN |
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Edizione |
[3rd ed.] |
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Descrizione fisica |
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1 online resource (vi, 342 p.) : ill |
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Collana |
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Accounting and Finance series |
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Altri autori (Persone) |
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ShererMichael |
TurleyStuart |
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Disciplina |
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Soggetti |
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Auditing |
Auditing - Law and legislation - Great Britain |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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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 |
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Sommario/riassunto |
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New chapters in this edition include a survey of developments in audit automation, a discussion of the nature and development of the audit |
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