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[null,"1.","Record Nr.",null,"UNINA9910463243503321"]
[null,null,"Titolo",null,"Current issues in auditing [[electronic resource] /] / edited by Michael Sherer and Stuart Turley"]
[null,null,"Pubbl/distr/stampa",null,"London, : Paul Chapman, c1997"]
[null,null,"ISBN",null,"1-4462-6410-6"]
[null,null,"Edizione",null,"[3rd ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (351 p.)"]
[null,null,"Collana",null,"Accounting and Finance series"]
[null,null,"Disciplina",null,"657.4/5"]
[null,null,"Soggetti",null,"Auditing"]
[{"$nulls":4},"Auditing - Law and legislation - Great Britain"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"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"]
[{"$nulls":4},"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"]
[null,null,null,"Sommario/riassunto","New 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."]