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Current Issues in Auditing : Accounting and Finance Series - Michael J. Sherer

Current Issues in Auditing

Accounting and Finance Series

By: Michael J. Sherer (Editor), W Stuart Turley (Editor)


Published: 1st May 1997
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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.

The Framework and Context of Auditing
Debating Audit Expectations
Auditor's Responsibilities with Respect to Corporate Fraud
A Controversial Issue
Corporate Governance and Audit Committees
Audit Firms and the Audit Market
Changes in the Legal Environment
Regulating the Auditing Profession
Audit Markets in the European Union
Regulation in Belgium, Germany and the Netherlands
Forming an Audit Opinion
The Auditing Practices Board and Auditing Standards in the UK
Audit Reports
Developments in Audit Approaches
From Audit Efficiency to Audit Effectiveness?
The Audit Process in Practice
Audit Risk and Sampling
Audit Automation
Improving Quality or Keeping up Appearances?
Special Contexts
The Auditor and the Smaller Company
Auditing in the Financial Services Sector
The Audit Commission
The Audit of Central Government
Table of Contents provided by Ingram. All Rights Reserved.

ISBN: 9781853963650
ISBN-10: 1853963658
Series: Accounting and Finance Series
Audience: Professional
Format: Paperback
Language: English
Number Of Pages: 288
Published: 1st May 1997
Publisher: Sage Publications Ltd
Country of Publication: GB
Dimensions (cm): 24.77 x 15.88  x 2.54
Weight (kg): 0.5
Edition Number: 3
Edition Type: Revised