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:
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