Hidden Bibliographic Details
| Other authors / contributors: | Houghton, Keith A.
Jubb, Christine.
Kend, Michael.
Ng, Juliana.
|
|---|
| ISBN: | 9781921666513
192166651X
9781921666506
1921666501
|
|---|
| Digital file characteristics: | data file
|
|---|
| Notes: | Includes index.
Print version record.
|
|---|
| Summary: | "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."--Publisher's description
|
|---|
| Other form: | Print version: Future of audit. Acton, A.C.T. : ANU E Press, 2010 9781921666506
|
|---|
