The Future of Audit

Author

Ng, Juliana ; Jubb, Christine ; Kend, Michael ; Houghton, Keith

Year

2009

Publisher

ANU Press

Type

BOOK

Description

At a time when increased independence requirements for auditors, legal backing for auditing standards, and increased audit documentation requirements have occurred, this book examines key issues in the market for audit services in Australia. It investigates issues including: the understandability of audit and the state of the audit expectations gap; auditors' business acumen and industry expertise; the auditors' use of materiality; whether or not the increasingly prescriptive nature of auditing is creating a distraction from the 'real' audit task and stifling auditors' judgement; whether or not CLERP 9 reforms involving audit partner rotation and restrictions on non-audit service provision are efficient and effective and reactions to the increasing scrutiny of auditors and audit firms by regulators. With its thorough coverage of contemporary issues, this book intersperses the authors' summaries, interpretations and recommendations with the perceptions, expressed in their own words in order to faithfully convey their candid assessments, of users of audit reports, purchasers and suppliers of the audit product, auditing standard setters and regulators of the audit market.

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សាកលវិទ្យាល័យ ប៊ែលធី អន្តរជាតិ

World Wide E-Library

The Future of Audit

Description

Distant Companions

Distant Companions

An Opaque Mirror for Trajan, A Literary Analysis and Interpretation of Plutarch's 'Regum et imperatorum apophthegmata'

Body, Capital, and Screens

Body, Capital, and Screens

Demographic and Socioeconomic Outcomes Across the Indigenous Australian Lifecourse

Demographic and Socioeconomic Outcomes Across the Indigenous Australian Lifecourse

Governance Through Social Learning

European Women and Preindustrial Craft

European Women and Preindustrial Craft