The future of audit : keeping capital markets efficient /

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"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 understandabil...

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Détails bibliographiques
Cote:Libro Electrónico
Autres auteurs: Houghton, Keith A., Jubb, Christine, Kend, Michael, Ng, Juliana
Format: Électronique eBook
Langue:Inglés
Publié: Acton, A.C.T. : ANU E Press, 2010.
Sujets:
Auditing > Australia.
Auditing > Standards > Australia.
Auditing > Law and legislation > Australia.
Auditors > Australia.
Auditors' reports > Australia.
Vérificateurs-comptables > Australie.
Banking.
Economics, finance, business and management.
Finance and accounting.
Finance.
BUSINESS & ECONOMICS > Auditing.
Auditing
Auditing > Law and legislation
Auditing > Standards
Auditors
Auditors' reports
Australia
Capital Markets
Book.
Accès en ligne:Texto completo
Table des matières:
  • Introduction and summary of findings
  • Research method
  • Understanding of the audit and perceptions of the deliverables
  • Communication
  • Understanding of materiality
  • Developing business acumen and client and industry knowledge
  • Attracting and supporting staff
  • Retention of staff
  • Auditor independence
  • Regulatory reforms to audit: their impacts
  • Increasingly Prescriptive audits: A Distraction for Auditors?
  • The approach, operation and resources of regulators
  • Competition
  • Differential auditing standards
  • Internal audit
  • Other assurance services and reports
  • Differing levels of audit assurance
  • Conclusion and recommendations.

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