03349nam 2200637 a 450 991046324350332120200520144314.01-4462-6410-6(CKB)2670000000339193(EBL)1474810(SSID)ssj0000781722(PQKBManifestationID)12300777(PQKBTitleCode)TC0000781722(PQKBWorkID)10807908(PQKB)11702807(MiAaPQ)EBC1474810(OCoLC)873808215(StDuBDS)EDZ0000064030(Au-PeEL)EBL1474810(CaPaEBR)ebr10682727(CaONFJC)MIL581875(OCoLC)874102046(EXLCZ)99267000000033919320120326d1997 fy 0engur|n|---|||||txtccrCurrent issues in auditing[electronic resource] /edited by Michael Sherer and Stuart Turley3rd ed.London Paul Chapmanc19971 online resource (351 p.)Accounting and Finance seriesDescription based upon print version of record.1-4462-1913-5 1-85396-365-8 Includes bibliographical references and index.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 OpinionChapter 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 IndexNew 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.Accounting and Finance seriesAuditingAuditingLaw and legislationGreat BritainElectronic books.Auditing.AuditingLaw and legislation657.4/5Sherer Michael117283Turley Stuart107800StDuBDSStDuBDSBOOK9910463243503321Current issues in auditing2458685UNINA