Current issues in auditing

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Bibliographic Information

Current issues in auditing

edited by Michael Sherer and Stuart Turley

P. Chapman Pub., c1997

3rd ed

Available at  / 4 libraries

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Note

Includes bibliographical references and index

Description and Table of Contents

Description

The Third Edition of this successful text includes extensive changes, based on feedback from students and lecturers. There is a discussion of auditing and the law beyond the issue of third-party liability; and more coverage of recent developments in audit methodologies and techniques. New chapters 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. Each chapter includes questions for discussion.

Table of Contents

PART ONE: THE FRAMEWORK AND CONTEXT OF AUDITING Debating Audit Expectations - Christopher Humphrey Auditor's Responsibilities with Respect to Corporate Fraud - Brenda Porter A Controversial Issue Independence - Peter Moizer Corporate Governance and Audit Committees - Paul Collier Audit Firms and the Audit Market - Chris Pong and Stuart Turley Changes in the Legal Environment - David Gwilliam Regulating the Auditing Profession - Prem Sikka Audit Markets in the European Union - Roger Meuwissen and Steven Maijoor Regulation in Belgium, Germany and the Netherlands PART TWO: FORMING AN AUDIT OPINION The Auditing Practices Board and Auditing Standards in the UK - Roy Chandler Audit Reports - David Hatherly Developments in Audit Approaches - Andrew Higson From Audit Efficiency to Audit Effectiveness? The Audit Process in Practice - Mike Woodrow Audit Risk and Sampling - Stuart Manson Audit Automation - Stuart Manson, Sean McCartney and Michael Sherer Improving Quality or Keeping up Appearances? PART THREE: SPECIAL CONTEXTS The Auditor and the Smaller Company - Michael Page Auditing in the Financial Services Sector - John Tattersall The Audit Commission - Vanessa Couchman The Audit of Central Government - David Dewar

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