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Vol 23 No 5 May/June 2018

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Drafting Commercial Agreements

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Current Issues in Auditing 3rd ed

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ISBN13: 9781853963650
ISBN: 1853963658
Published: May 1997
Publisher: Sage Publications
Format: Paperback
Price: £26.99

Despatched in 5 to 7 days.

This revised and updated edition discusses auditing and the law beyond the issue of third-party liability, and provides coverage of developments in audit methodologies and technologies. It also includes: a survey of developments in audit automation; a discussion of the nature and development of the audit market, both in the UK and the EU; and an assessment of the impact of the Cadbury report on corporate governance, with particular attention to the role of audit committees. Each chapter includes questions for discussion.

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Part 1 The framework and context of auditing: debating audit expectations, Christopher Humphrey; auditor's responsibilities with respect to corporate fraud - a controversial issue, Brenda Porter; independence, Peter Moizier; corporate governance and audit committees, Paul Collier; audit firms and the audit market, Chris Pong, Stuart Turley; changes in the legal environment, David Gwilliam; regulating the auditing profession, Prem Sikka; audit markets in the European Union - regulation in Belgium, Germany and the Netherlands, Roger Meuwissen, Steven Maijoor.
Part 2 Forming an audit opinion: the Auditing Practices Board and Auditing Standards in the UK, Roy Chandler; audit reports, David Hatherly; developments in audit approaches - from audit efficiency to audit effectiveness?, Andrew Higson; the audit process in practice, Mike Woodrow; audit risk and sampling, Stuart Manson; audit automation - improving quality or keeping up appearances?, Stuart Manson et al.
Part 3 Special contexts: the auditor and the smaller company, Michael Page; auditing in the financial services sector, John Tattersall; the audit commission, Vanessa Couchman; the audit of central government, David Dewar.