03503nam 2200709Ia 450 991095531390332120241225110031.097814462641021446264106(CKB)2670000000339193(EBL)1474810(SSID)ssj0000781722(PQKBManifestationID)12300777(PQKBTitleCode)TC0000781722(PQKBWorkID)10807908(PQKB)11702807(OCoLC)873808215(StDuBDS)EDZ0000064030(Au-PeEL)EBL1474810(CaPaEBR)ebr10682727(CaONFJC)MIL581875(OCoLC)874102046(MiAaPQ)EBC1474810229493(FR-PaCSA)88869440(FRCYB88869440)88869440(EXLCZ)99267000000033919319970918d1997 uy 0engur|||||||||||txtccrCurrent issues in auditing /edited by Michael Sherer and Stuart Turley3rd ed.London P. Chapman Pub.c19971 online resource (vi, 342 p.) illAccounting and Finance seriesDescription based upon print version of record.9781446219133 1446219135 9781853963650 1853963658 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 BritainAuditing.AuditingLaw and legislation657.4/5Sherer Michael117283Turley Stuart107800MiAaPQMiAaPQMiAaPQBOOK9910955313903321Current issues in auditing4342029UNINA