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.

Evaluation of Delaware Stars for Early Success

Camera Palaestina

First Letter of Paul to the Corinthians

The Brindle Mule

Defence Policy-Making

Death and the Plowman or, The Bohemian Plowman

សាកលវិទ្យាល័យ ប៊ែលធី អន្តរជាតិ

World Wide E-Library

The Future of Audit

Description

Evaluation of Delaware Stars for Early Success

Evaluation of Delaware Stars for Early Success

Camera Palaestina

Camera Palaestina

First Letter of Paul to the Corinthians

First Letter of Paul to the Corinthians

The Brindle Mule

The Brindle Mule

Defence Policy-Making

Defence Policy-Making

Death and the Plowman or, The Bohemian Plowman

Death and the Plowman or, The Bohemian Plowman