The Future of Audit
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...
-д хадгалсан:
| Үндсэн зохиолчид: | , , , |
|---|---|
| Формат: | Online |
| Хэл сонгох: | англи |
| Хэвлэсэн: |
ANU Press
2021
|
| Нөхцлүүд: | |
| Онлайн хандалт: | 459250 |
| Шошгууд: |
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
|
| _version_ | 1869531449246351360 |
|---|---|
| author | Houghton, Keith Jubb, Christine Kend, Michael Ng, Juliana |
| author_browse | Houghton, Keith Jubb, Christine Kend, Michael Ng, Juliana |
| author_facet | Houghton, Keith Jubb, Christine Kend, Michael Ng, Juliana |
| author_sort | Houghton, Keith |
| collection | Directory of Open Access Books |
| description | 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. |
| format | Online |
| id | doab-20.500.12854ir-35758 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | ANU Press |
| publisherStr | ANU Press |
| record_format | ojs |
| spelling | doab-20.500.12854ir-357582025-01-26T20:49:16Z The Future of Audit Houghton, Keith Jubb, Christine Kend, Michael Ng, Juliana australia auditing law and legislation Accounting Application-specific integrated circuit Auditor's report Big Four accounting firms Capital market Financial statement Internal audit thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFK Banking 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. 2021-02-10T12:58:18Z 2013-11-11 00:00:00 2020-04-01T14:55:07Z 2010 book 459250 OCN: 795041149 http://library.oapen.org/handle/20.500.12657/33743 https://directory.doabooks.org/handle/20.500.12854/35758 eng open access image/jpeg image/jpeg image/jpeg image/jpeg n/a n/a n/a n/a https://library.oapen.org/bitstream/20.500.12657/33743/1/459250.pdf https://library.oapen.org/bitstream/20.500.12657/33743/1/459250.pdf https://library.oapen.org/bitstream/20.500.12657/33743/1/459250.pdf https://library.oapen.org/bitstream/20.500.12657/33743/1/459250.pdf ANU Press 10.26530/OAPEN_459250 10.26530/OAPEN_459250 975ba519-3ce2-4517-95bf-b847729fbcf1 700 Canberra open access |
| spellingShingle | australia auditing law and legislation Accounting Application-specific integrated circuit Auditor's report Big Four accounting firms Capital market Financial statement Internal audit thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFK Banking Houghton, Keith Jubb, Christine Kend, Michael Ng, Juliana The Future of Audit |
| title | The Future of Audit |
| title_full | The Future of Audit |
| title_fullStr | The Future of Audit |
| title_full_unstemmed | The Future of Audit |
| title_short | The Future of Audit |
| title_sort | future of audit |
| topic | australia auditing law and legislation Accounting Application-specific integrated circuit Auditor's report Big Four accounting firms Capital market Financial statement Internal audit thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFK Banking |
| topic_facet | australia auditing law and legislation Accounting Application-specific integrated circuit Auditor's report Big Four accounting firms Capital market Financial statement Internal audit thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFK Banking |
| url | 459250 |
| work_keys_str_mv | AT houghtonkeith thefutureofaudit AT jubbchristine thefutureofaudit AT kendmichael thefutureofaudit AT ngjuliana thefutureofaudit AT houghtonkeith futureofaudit AT jubbchristine futureofaudit AT kendmichael futureofaudit AT ngjuliana futureofaudit |