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  • 1
    Online Resource
    Online Resource
    Ethics and auditing (2005)
    Canberra : ANU E Press
    Details
    ISBN: 9781920942267 , 1920942262 , 9781920942250 , 1920942254
    Language: English
    Pages: 1 Online-Ressource (xxxii, 354 pages)
    Keywords: Auditing Moral and ethical aspects. ; Auditors Professional ethics. ; Auditing ; Auditing ; Auditing. ; Auditors Professional ethics ; Auditing ; Auditing Moral and ethical aspects ; Auditors ; Economics, finance, business and management ; Organizational theory and behaviour ; BUSINESS & ECONOMICS ; Auditing ; Auditing ; Auditing ; Moral and ethical aspects ; Auditors ; Professional ethics ; Accounting ; Business & Economics ; Commerce ; Business and management ; Electronic books
    Abstract: Examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform.
    Note: Includes bibliographical references and index , Foreword: Restoring public trust , Introduction: The ethics of auditing , I: Approaches to the critique of auditing. Governance and accountability: a legal approach to auditing , 'Perfectly legal': a sociological approach to auditing , Public oversight: an international approach to auditing , The role of markets: an economic approach to auditing , True and fair to whom?: a philosophical approach to auditing , II. Auditor independence. Conflicts of interest in auditing: are they conducive to corruption? , Attachments between directors and auditors: do they affect engagement tenure? , Where were the gatekeepers? Corporate collapses and the role of accountants , Management economic bargaining power and auditors' objectivity , Criticisms of auditors and earnings management during the Asian economic crisis , III. Beyond the auditor: the search for solutions. Auditor independence: regulation, oversight and inspection , Improving ethical judgment through deep learning , Can we teach auditors and accountants to be more ethically competent and publicly accountable? , Do auditor provided non-audit services (APNAS) fees impair auditor independence? , Conclusion: Restorative strategies , English
    URL: Volltext  (kostenfrei)
    URL: kostenfrei
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    The Future of audit : keeping capital markets efficient (2010)
    Acton, A.C.T. : ANU E Press
    Details
    ISBN: 9781921666513 , 192166651X , 9781921666506 , 1921666501
    Language: English
    Parallel Title: Erscheint auch als Future of audit.
    Parallel Title: Print version Future of audit
    Keywords: Auditing Australia. ; Auditing Standards ; Australia. ; Auditing Law and legislation ; Australia. ; Auditors Australia. ; Auditors' reports Australia. ; Auditing Law and legislation ; Auditing ; Auditors' reports ; Auditing Standards ; Auditors ; Auditing ; Auditing ; Auditors' reports ; Auditing ; Auditors ; Auditing ; Standards ; Auditors ; Auditors' reports ; Australia ; Economics, finance, business and management ; Finance and accounting ; Finance ; BUSINESS & ECONOMICS ; Auditing ; Banking ; Auditing ; Auditing ; Law and legislation ; Electronic books
    Abstract: "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.
    Description / Table of Contents: 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.
    Note: Includes index
    URL: Volltext  (kostenfrei)
    URL: kostenfrei
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    MPI Ethno. Forsch.
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