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The auditor : quo vadis? (2018)

King, Mervyn E. [VerfasserIn] 1937- ; De Beer, Linda [VerfasserIn] ; Taylor and Francis

Boca Raton, FL : Routledge, an imprint of Taylor and Francis,

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UID:

gbv_1657333914

Format: 1 online resource (126 pages)

Edition: First edition.

ISBN: 9781351020732

Content: chapter Introduction -- part PART I 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 PART II 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 PART III Addressing the liability threat: The auditor judgement rule -- chapter 10 Damages for a negligent audit -- chapter 11 The outcry for limitation of auditor liability -- chapter 12 Directors’ duties and the business judgement rule -- chapter 13 The auditor judgement rule -- chapter PART IV Conclusion.

Additional Edition: Druck-Ausgabe Erscheint auch als ISBN 9781138496767

Language: English

URL: Volltext

URL: lizenzpflichtig

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