Keywords
australia; auditing; law and legislation; Accounting; Application-specific integrated circuit; Auditor’s report; Big Four accounting firms; Capital market; Financial statement; Internal audit
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. With its thorough coverage of contemporary issues, this book intersperses the authors’ summaries, interpretations and recommendations with the perceptions, expressed in their own words in order to faithfully convey their candid assessments, of users of audit reports, purchasers and suppliers of the audit product, auditing standard setters and regulators of the audit market.
如果您有任何问题，请随时与我们联系，谢谢。The Future of Audit 内容均搜集于网络，本身不存储任何资源，如侵犯到您的权益，请提交反馈，我们将配合您第一时间删除。
评论0