The future of audit: keeping capital markets efficient
"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...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | "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 |
| Beschreibung: | Includes index |
| Beschreibung: | 1 Online-Ressource |
| ISBN: | 192166651X 9781921666513 |
Internformat
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| 245 | 1 | 0 | |a The future of audit |b keeping capital markets efficient |c Keith Houghton [and others] |
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| 500 | |a Includes index | ||
| 505 | 8 | 0 | |t Introduction and summary of findings -- |t Research method -- |t Understanding of the audit and perceptions of the deliverables -- |t Communication -- |t Understanding of materiality -- |t Developing business acumen and client and industry knowledge -- |t Attracting and supporting staff -- |t Retention of staff -- |t Auditor independence -- |t Regulatory reforms to audit: their impacts -- |t Increasingly Prescriptive audits: A Distraction for Auditors? -- |t The approach, operation and resources of regulators -- |t Competition -- |t Differential auditing standards -- |t Internal audit -- |t Other assurance services and reports -- |t Differing levels of audit assurance -- |t Conclusion and recommendations |
| 520 | 3 | |a "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 | |
| 650 | 4 | |a Vérificateurs-comptables | |
| 650 | 4 | |a Auditing | |
| 650 | 7 | |a Auditing |2 Law and legislation | |
| 650 | 7 | |a Auditing |2 Standards | |
| 650 | 4 | |a Auditors | |
| 650 | 4 | |a Auditors' reports | |
| 650 | 4 | |a Banking | |
| 650 | 7 | |a BUSINESS & ECONOMICS |2 Auditing | |
| 650 | 4 | |a Economics, finance, business and management | |
| 650 | 4 | |a Finance and accounting | |
| 650 | 4 | |a Finance | |
| 650 | 4 | |a Auditing |x Law and legislation |z Australia | |
| 650 | 4 | |a Auditing |x Standards |z Australia | |
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| 650 | 4 | |a Auditors' reports |z Australia | |
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| 700 | 1 | |a Houghton, Keith A. |e Sonstige |4 oth | |
| 700 | 1 | |a Jubb, Christine |e Sonstige |4 oth | |
| 700 | 1 | |a Kend, Michael |e Sonstige |4 oth | |
| 700 | 1 | |a Ng, Juliana |e Sonstige |4 oth | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |t Future of audit |d Acton, A.C.T. : ANU E Press, 2010 |z 9781921666506 |
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Datensatz im Suchindex
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| 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 |
| ctrlnum | (OCoLC)795041149 (DE-599)BVBBV048282915 |
| format | Electronic eBook |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:00:58Z |
| indexdate | 2024-07-10T09:34:06Z |
| institution | BVB |
| isbn | 192166651X 9781921666513 |
| language | English |
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| oclc_num | 795041149 |
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| physical | 1 Online-Ressource |
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| spelling | The future of audit keeping capital markets efficient Keith Houghton [and others] Acton, A.C.T. ANU E Press 2010 1 Online-Ressource txt rdacontent c rdamedia cr rdacarrier Includes index 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 "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 Vérificateurs-comptables Auditing Auditing Law and legislation Auditing Standards Auditors Auditors' reports Banking BUSINESS & ECONOMICS Auditing Economics, finance, business and management Finance and accounting Finance Auditing Law and legislation Australia Auditing Standards Australia Auditing Australia Auditors' reports Australia Auditors Australia Capital Markets Australia Book Electronic books Houghton, Keith A. Sonstige oth Jubb, Christine Sonstige oth Kend, Michael Sonstige oth Ng, Juliana Sonstige oth Erscheint auch als Druck-Ausgabe Future of audit Acton, A.C.T. : ANU E Press, 2010 9781921666506 https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=3093278 Verlag kostenfrei Volltext data file |
| spellingShingle | The future of audit keeping capital markets efficient 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 Vérificateurs-comptables Auditing Auditing Law and legislation Auditing Standards Auditors Auditors' reports Banking BUSINESS & ECONOMICS Auditing Economics, finance, business and management Finance and accounting Finance Auditing Law and legislation Australia Auditing Standards Australia Auditing Australia Auditors' reports Australia Auditors Australia |
| title | The future of audit keeping capital markets efficient |
| title_alt | 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 |
| title_auth | The future of audit keeping capital markets efficient |
| title_exact_search | The future of audit keeping capital markets efficient |
| title_exact_search_txtP | The future of audit keeping capital markets efficient |
| title_full | The future of audit keeping capital markets efficient Keith Houghton [and others] |
| title_fullStr | The future of audit keeping capital markets efficient Keith Houghton [and others] |
| title_full_unstemmed | The future of audit keeping capital markets efficient Keith Houghton [and others] |
| title_short | The future of audit |
| title_sort | the future of audit keeping capital markets efficient |
| title_sub | keeping capital markets efficient |
| topic | Vérificateurs-comptables Auditing Auditing Law and legislation Auditing Standards Auditors Auditors' reports Banking BUSINESS & ECONOMICS Auditing Economics, finance, business and management Finance and accounting Finance Auditing Law and legislation Australia Auditing Standards Australia Auditing Australia Auditors' reports Australia Auditors Australia |
| topic_facet | Vérificateurs-comptables Auditing Auditors Auditors' reports Banking BUSINESS & ECONOMICS Economics, finance, business and management Finance and accounting Finance Auditing Law and legislation Australia Auditing Standards Australia Auditing Australia Auditors' reports Australia Auditors Australia |
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