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Current Issues in Auditing
£28.99

CURRENT ISSUES IN AUDITING

PAPERBACK BY SHERER, MICHAEL J.; TURLEY, W STUART

£28.99

ISBN
9781853963650
IMPRINT
SAGE PUBLICATIONS LTD
 
 
EDITION
3RD REVISED EDITION
PUBLISHER
SAGE PUBLICATIONS LTD
STOCK FOR DELIVERY
PRINTED ON DEMAND - POD
FORMAT
PAPERBACK
PAGES
288 pages
PUBLICATION DATE
28 MAY 1997

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 AUDITINGDebating Audit Expectations - Christopher HumphreyAuditor's Responsibilities with Respect to Corporate Fraud - Brenda Porter A Controversial IssueIndependence - Peter MoizerCorporate Governance and Audit Committees - Paul CollierAudit Firms and the Audit Market - Chris Pong and Stuart TurleyChanges in the Legal Environment - David GwilliamRegulating the Auditing Profession - Prem SikkaAudit Markets in the European Union - Roger Meuwissen and Steven Maijoor Regulation in Belgium, Germany and the NetherlandsPART TWO: FORMING AN AUDIT OPINIONThe Auditing Practices Board and Auditing Standards in the UK - Roy ChandlerAudit Reports - David HatherlyDevelopments in Audit Approaches - Andrew Higson From Audit Efficiency to Audit Effectiveness?The Audit Process in Practice - Mike WoodrowAudit Risk and Sampling - Stuart MansonAudit Automation - Stuart Manson, Sean McCartney and Michael Sherer Improving Quality or Keeping up Appearances?PART THREE: SPECIAL CONTEXTSThe Auditor and the Smaller Company - Michael PageAuditing in the Financial Services Sector - John TattersallThe Audit Commission - Vanessa CouchmanThe Audit of Central Government - David Dewar