Michael J Sherer / W Stuart Turley (eds.)

Current Issues in Auditing

Herausgeber: Sherer, Michael J; Turley, W Stuart

• Broschiertes Buch

Produktbeschreibung

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.

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Produktdetails

• Accounting and Finance series
• Verlag: Sage Publications UK
• 3. Auflage
• Seitenzahl: 352
• Erscheinungstermin: 1. Mai 1997
• Englisch
• Abmessung: 234mm x 156mm x 19mm
• Gewicht: 535g
• ISBN-13: 9781853963650
• ISBN-10: 1853963658
• Artikelnr.: 21585881

Inhaltsangabe

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