Format:
1 online resource (351 pages)
Edition:
3rd ed.
ISBN:
9781853963650
,
9781446264102
Series Statement:
Accounting and Finance Series
Content:
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
Note:
Cover -- Contents -- Preface -- Part I - The Framework and Context of Auditing -- Chapter 1 - Debating Audit Expectations -- Chapter 2 - Auditors' Responsibilities with Respect to Corporate Fraud: A Controversial Issue -- Chapter 3 - Independence -- Chapter 4 - Corporate Governance and Audit Committees -- Chapter 5 - Audit Firms and the Audit Market -- Chapter 6 - Changes in the Legal Environment -- Chapter 7 - Regulating the Auditing Profession -- Chapter 8 - Audit Markets in the European Union: Regulation in Belgium, Germany and the Netherlands -- Part II - Forming an Audit Opinion -- Chapter 9 - The Auditing Practices Board and Auditing Standards in the UK -- Chapter 10 - Audit Reports -- Chapter 11 - Developments in Audit Approaches: From Audit Efficiency to Audit Effectiveness? -- Chapter 12 - The Audit Process in Practice -- Chapter 13 - Audit Risk and Sampling -- Chapter 14 - Audit Automation: Improving Quality or Keeping up Appearances? -- Part III - Special Contexts -- Chapter 15 - The Auditor and the Smaller Company -- Chapter 16 - Auditing in the Financial Services Sector -- Chapter 17 - The Audit Commission -- Chapter 18 - The Audit of Central Government -- Subject Index
Additional Edition:
Print version Sherer, Michael J. Current Issues in Auditing London : SAGE Publications, Limited,c1997 ISBN 9781853963650
Language:
English
Keywords:
Electronic books
URL:
FULL
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