Mervyn King, Linda de Beer

The Auditor (eBook, PDF)

Quo Vadis?

• Format: PDF

Produktbeschreibung

The audit profession is at a tipping point. The book outlines the critical success factors needed for a sustainable audit profession for auditors, company directors and regulators.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 126
• Erscheinungstermin: 13. Juni 2018
• Englisch
• ISBN-13: 9781351020732
• Artikelnr.: 54156430

Autorenporträt

Mervyn King consults and advises on corporate legal issues. He is recognised internationally as an expert on corporate governance and reporting. He sits as an arbitrator and as a mediator. He is a founding member of the Arbitration Foundation of Southern Africa and for some eight years was the South African judge at the ICC International Court of Arbitration in Paris. He has acted as an Inspector of Companies and a Commissioner of Inquiries into the affairs of companies. He is a regular speaker on radio and television talk shows and ran his own television series, King on Governance.

Linda de Beer is an independent non-executive director, serving on the boards of a number of listed companies. She provides reporting and corporate governance advice to various corporates, does mediation on technical reporting, auditing and corporate governance matters, facilitates training and performs expert witness work on these matters. She is an honorary professor (professor in practices) at the University of Johannesburg, South Africa. She previously chaired the Consultative Advisory Group of the International Auditing and Assurance Standards Board and currently serves on the Investor Advisory Group of the Public Company Accounting Oversight Board in the US.

Inhaltsangabe

List of tables
Foreword (Sir Mark Moody-Stuart)
Acknowledgements
Acronyms and Glossary of Terms
Authors' introductory note
Introduction
Part 1: The History of Audit
Chapter 1: History of Accounting and the Birth of the Loan Stock Company
Chapter 2: History of Auditing and the Birth of the Audit Profession
Chapter 3: The Statutory Role of Auditors
Chapter 4: The Audit Expectation Gap and the Role of Audit Regulation in Bridging the Gap
Part 2: The Threat - the Ability of the Audit Profession to Meet the Demands of the 21st Century in the Context of Auditor Responsibility and Liability
Chapter 5: The Era of Audit Regulation
Chapter 6: The Modern Day Role of Auditors
Chapter 7: Auditor Responsibility and Liability
Chapter 8: Regulatory Focus Areas Impacting Auditors
Chapter 9: Critical Success Factors of a Strong Audit Profession into the Future
Part 3: Addressing the Liability Threat - The Auditor Judgment Rule
Chapter 10: Damages for a Negligent Audit
Chapter 11: The Outcry for Limitation of Auditor Liability
Chapter 12: Directors' Duties and the Business Judgment Rule
Chapter 13: The Auditor Judgment Rule
Part 4: In Conclusion
Reference list
Index