The Future of Audit: Keeping Capital Markets Efficient - Brossura

Houghton, Keith; Jubb, Christine; Kend, Michael; Ng, Juliana

Brossura

ISBN 10: 1921666501 ISBN 13: 9781921666506

Casa editrice: ANU E Press, 2011

Riassunto

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.

Dettagli dell'edizione

• Editore: ANU E Press
• Data di pubblicazione: 2011
• Lingua: Inglese
• ISBN 10: 1921666501
• ISBN 13: 9781921666506
• Rilegatura: Copertina flessibile
• Numero di pagine: 772
• Contatto del produttore: non disponibile
• Persona responsabile: non disponibile