LEADER 00831nam0-2200301---450- 001 990010044500403321 005 20160219094315.0 010 $a978-2-200-93010-3 035 $a001004450 035 $aFED01001004450 035 $a(Aleph)001004450FED01 035 $a001004450 100 $a20160219d2015----km-y0itay50------ba 101 0 $afre 102 $aFR 105 $aa-------001yy 200 1 $a<>image en géographie$fcoordination: Hervé Régnauld 210 $aParis$cArmand Colin$d2015 215 $a111 p.$d24 cm 225 1 $a<>information géographique$v79, 4 610 0 $aGeografia$aImmagini 702 1$aRegnauld,$bHervé$f<1958- > 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990010044500403321 952 $aPeriod.043(079, 4)$bNBG$fILFGE 959 $aILFGE 997 $aUNINA LEADER 03503nam 2200709Ia 450 001 9910955313903321 005 20241225110031.0 010 $a9781446264102 010 $a1446264106 035 $a(CKB)2670000000339193 035 $a(EBL)1474810 035 $a(SSID)ssj0000781722 035 $a(PQKBManifestationID)12300777 035 $a(PQKBTitleCode)TC0000781722 035 $a(PQKBWorkID)10807908 035 $a(PQKB)11702807 035 $a(OCoLC)873808215 035 $a(StDuBDS)EDZ0000064030 035 $a(Au-PeEL)EBL1474810 035 $a(CaPaEBR)ebr10682727 035 $a(CaONFJC)MIL581875 035 $a(OCoLC)874102046 035 $a(MiAaPQ)EBC1474810 035 $a229493 035 $a(FR-PaCSA)88869440 035 $a(FRCYB88869440)88869440 035 $a(EXLCZ)992670000000339193 100 $a19970918d1997 uy 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aCurrent issues in auditing /$fedited by Michael Sherer and Stuart Turley 205 $a3rd ed. 210 $aLondon $cP. Chapman Pub.$dc1997 215 $a1 online resource (vi, 342 p.) $cill 225 1 $aAccounting and Finance series 300 $aDescription based upon print version of record. 311 08$a9781446219133 311 08$a1446219135 311 08$a9781853963650 311 08$a1853963658 320 $aIncludes bibliographical references and index. 327 $aCover; 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 327 $aChapter 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 330 8 $aNew chapters in this edition include a survey of developments in audit automation, a discussion of the nature and development of the audit market, both in the United Kingdom and the European Union, and an assessment of the impact on auditing of the Cadbury Report on corporate governance, with particular attention to the role of audit committees. 410 0$aAccounting and Finance series 606 $aAuditing 606 $aAuditing$xLaw and legislation$zGreat Britain 615 0$aAuditing. 615 0$aAuditing$xLaw and legislation 676 $a657.4/5 701 $aSherer$b Michael$0117283 701 $aTurley$b Stuart$0107800 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910955313903321 996 $aCurrent issues in auditing$94342029 997 $aUNINA