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Current Issues in Auditing
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Current Issues in Auditing

Third Edition
Edited by:

May 1997 | 288 pages | SAGE Publications Ltd
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.

 
PART ONE: THE FRAMEWORK AND CONTEXT OF AUDITING
Christopher Humphrey
Debating Audit Expectations
Brenda Porter
Auditor’s Responsibilities with Respect to Corporate Fraud
A Controversial Issue

 
Peter Moizer
Independence
Paul Collier
Corporate Governance and Audit Committees
Chris Pong and Stuart Turley
Audit Firms and the Audit Market
David Gwilliam
Changes in the Legal Environment
Prem Sikka
Regulating the Auditing Profession
Roger Meuwissen and Steven Maijoor
Audit Markets in the European Union
Regulation in Belgium, Germany and the Netherlands

 
 
PART TWO: FORMING AN AUDIT OPINION
Roy Chandler
The Auditing Practices Board and Auditing Standards in the UK
David Hatherly
Audit Reports
Andrew Higson
Developments in Audit Approaches
From Audit Efficiency to Audit Effectiveness?

 
Mike Woodrow
The Audit Process in Practice
Stuart Manson
Audit Risk and Sampling
Stuart Manson, Sean McCartney and Michael Sherer
Audit Automation
Improving Quality or Keeping up Appearances?

 
 
PART THREE: SPECIAL CONTEXTS
Michael Page
The Auditor and the Smaller Company
John Tattersall
Auditing in the Financial Services Sector
Vanessa Couchman
The Audit Commission
David Dewar
The Audit of Central Government

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ISBN: 9781853963650
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