Current Issues in Auditing
Third Edition
Purchase
eBook
ISBN:
9781446264102
Available from
January 0001
Paperback
ISBN:
9781853963650
Available from
January 0001
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.
Contents
PART ONE: THE FRAMEWORK AND CONTEXT OF AUDITING
- Debating Audit Expectations
- Auditor’s Responsibilities with Respect to Corporate Fraud
- A Controversial Issue
- Independence
- Corporate Governance and Audit Committees
- Audit Firms and the Audit Market
- Changes in the Legal Environment
- Regulating the Auditing Profession
- Audit Markets in the European Union
- Regulation in Belgium, Germany and the Netherlands
PART TWO: FORMING AN AUDIT OPINION
- The Auditing Practices Board and Auditing Standards in the UK
- Audit Reports
- Developments in Audit Approaches
- From Audit Efficiency to Audit Effectiveness?
- The Audit Process in Practice
- Audit Risk and Sampling
- Audit Automation
- Improving Quality or Keeping up Appearances?
PART THREE: SPECIAL CONTEXTS
- The Auditor and the Smaller Company
- Auditing in the Financial Services Sector
- The Audit Commission
- The Audit of Central Government
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.
Contents
PART ONE: THE FRAMEWORK AND CONTEXT OF AUDITING
- Debating Audit Expectations
- Auditor’s Responsibilities with Respect to Corporate Fraud
- A Controversial Issue
- Independence
- Corporate Governance and Audit Committees
- Audit Firms and the Audit Market
- Changes in the Legal Environment
- Regulating the Auditing Profession
- Audit Markets in the European Union
- Regulation in Belgium, Germany and the Netherlands
PART TWO: FORMING AN AUDIT OPINION
- The Auditing Practices Board and Auditing Standards in the UK
- Audit Reports
- Developments in Audit Approaches
- From Audit Efficiency to Audit Effectiveness?
- The Audit Process in Practice
- Audit Risk and Sampling
- Audit Automation
- Improving Quality or Keeping up Appearances?
PART THREE: SPECIAL CONTEXTS
- The Auditor and the Smaller Company
- Auditing in the Financial Services Sector
- The Audit Commission
- The Audit of Central Government
May 1997 | 288 pages | Sage UK
| Format | Published Date | ISBN | Price |
|---|---|---|---|
| Paperback | 31/03/2026 | 9781853963650 | $102.00 |
| 180 Day Ebook | 28/03/2023 | 9781446264102 | $60.00 |
| Lifetime | 28/03/2023 | 9781446264102 | $87.00 |
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
- Auditor’s Responsibilities with Respect to Corporate Fraud
- A Controversial Issue
- Independence
- Corporate Governance and Audit Committees
- Audit Firms and the Audit Market
- Changes in the Legal Environment
- Regulating the Auditing Profession
- Audit Markets in the European Union
- Regulation in Belgium, Germany and the Netherlands
- PART TWO: FORMING AN AUDIT OPINION
- The Auditing Practices Board and Auditing Standards in the UK
- Audit Reports
- Developments in Audit Approaches
- From Audit Efficiency to Audit Effectiveness?
- The Audit Process in Practice
- Audit Risk and Sampling
- Audit Automation
- Improving Quality or Keeping up Appearances?
- PART THREE: SPECIAL CONTEXTS
- The Auditor and the Smaller Company
- Auditing in the Financial Services Sector
- The Audit Commission
- The Audit of Central Government