The future of auditing keeping capital markets efficient : towards a national strategy on the future of auditing
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...
| Otros Autores: | |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Acton, Australian Capital Territory :
Australian National University Press
2009.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009430909006719 |
Tabla de Contenidos:
- Preliminary; Acknowledgments; Executive summary; Summary of report chapters; List of Tables; List of abbreviations and acronyms; DIVISION A; 1. Introduction and summary of findings; 2. Research method; DIVISION B; 3. Understanding of the audit and perceptions of the deliverables; 4. Communication ; 5. Understanding of materiality; DIVISION C; 6. Developing business acumen and client and industry knowledge; 7. Attracting and supporting staff; 8. Retention of staff; DIVISION D; 9. Auditor independence; DIVISION E; 10. Regulatory reforms to audit
- 11. Increasingly Prescriptive audits A Distraction for Auditors?12. The approach, operation and resources of regulators; DIVISION F; 13. Competition; DIVISION G; 14. Differential auditing standards; 15. Internal audit; 16. Other assurance services and reports; 17. Differing levels of audit assurance; DIVISION H; 18. Conclusion and recommendat ions; Appendix; About the authors; Index
