Summary
Contents
Subject index
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.
Audit Firms and the Audit Market
Audit Firms and the Audit Market
Introduction
Several of the chapters in this volume discuss different aspects of the demand for audit sevices, that is, the nature and quality of the service auditors are expected to provide. For example, questions about the assurance auditors should give on the financial statements and whether or not they should attempt to detect fraud concern the nature of the functional roles through which the demand for auditing can be satisfied, while issues such as the need for auditors to be independent from their client companies and for technical standards to be set at an appropriate level reflect demand for particular qualities in the way audit services are delivered. In considering how the current ...
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