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 Markets in the European Union: Regulation in Belgium, Germany and the Netherlands
Audit Markets in the European Union: Regulation in Belgium, Germany and the Netherlands
Introduction
Although most of the chapters in this book look primarily at auditing in the United Kingdom, several refer to the variation that can be found between different countries in the roles that auditing serves and how those roles are enforced. International differences are apparent in, for example, the chapters dealing with expectations, fraud and reporting. In this chapter international variation in auditing is considered more explicitly through a comparative analysis of the regulation of audit markets in three European Union countries: Belgium, Germany and the Netherlands.
Markets characterized by substantial information asymmetry are often subjected to extensive regulation (see ...
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