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100   $a20120326d1997      fy             0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 00$aCurrent issues in auditing$b[electronic resource] /$fedited by Michael Sherer and Stuart Turley
205   $a3rd ed.
210   $aLondon $cPaul Chapman$dc1997
215   $a1 online resource (351 p.)
225 1 $aAccounting and Finance series
300   $aDescription based upon print version of record.
311   $a1-4462-1913-5 
311   $a1-85396-365-8 
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
608   $aElectronic books.
615  0$aAuditing.
615  0$aAuditing$xLaw and legislation
676   $a657.4/5
701   $aSherer$b Michael$0117283
701   $aTurley$b Stuart$0107800
801  0$bStDuBDS
801  1$bStDuBDS
906   $aBOOK
912   $a9910463243503321
996   $aCurrent issues in auditing$92458685
997   $aUNINA