The Audit Expectations Gap In The United Kingdom
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The Audit Expectations Gap In The United Kingdom
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Author : Christopher Humphrey
language : en
Publisher:
Release Date : 1992
The Audit Expectations Gap In The United Kingdom written by Christopher Humphrey and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Accounting categories.
Audit Expectation Performance Gap In The United Kingdom In 1999 And Comparison With The Gap In New Zealand In 1989 And In 1999
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Author : Brenda Porter
language : en
Publisher:
Release Date : 2004
Audit Expectation Performance Gap In The United Kingdom In 1999 And Comparison With The Gap In New Zealand In 1989 And In 1999 written by Brenda Porter and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Auditing categories.
The Theories Of Audit Expectations And The Expectations Gap
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Author : Ecaterina Volosin
language : en
Publisher: GRIN Verlag
Release Date : 2008-10-20
The Theories Of Audit Expectations And The Expectations Gap written by Ecaterina Volosin and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-10-20 with Business & Economics categories.
Seminar paper from the year 2007 in the subject Business economics - Miscellaneous, grade: 75% (1,0), University of Glamorgan (Business School), course: Issues in Auditing, language: English, abstract: This essay deals with the demand for audit functions and the resulting expectations in auditors’ work. The credibility of mandated disclosure of financial statements is the central issue for regulatory bodies attempting to protect the public interest. This requirement gives rise to a demand for auditing services. Since the beginning of the audit profession theories were made in order to specify and determine the audit functions. The ‘agency-theory’ is associated with the conflicting interests of shareholders and management of a company, suggesting that the less-informed party (shareholders) will have a demand for information that monitors the behaviour of the better-informed manager. Thus, audits of financial reports would be one form of such information, providing the shareholders with independent assurance about the ongoing developments. The ‘lending credibility theory’ is similar to the agency-theory and states that audited financial statements can enhance stakeholders’ faith in management’s stewardship. Another theory is the ‘theory of inspired confidence’, whereby stakeholders demand accountability from the management as an exchange for their contribution to the company. The last discussed theory is the ‘policeman theory’ which narrows auditor’s responsibilities to prevention and detection of fraud. All these theories describe the expectations the stakeholders have of the auditors, including protection against fraud, warning of future insolvency, general reassurance of financial well-being, safeguards for auditor independence and understanding of audit reports. Although these expectations seem to be rather natural, however, an audit expectations gap does exist based mostly on the diversity of views about the audit function. The gap exists between what the public expects the auditor to do and what the auditor can and should do. Several suggestions were made to narrow the expectations gap, as well as providing statutes in order to describe audit functions especially concerning the responsibility to detect and report errors and fraud.
Fraud And The Auditor
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Author : Daljit Singh
language : en
Publisher:
Release Date : 1989
Fraud And The Auditor written by Daljit Singh and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Auditing categories.
Principles Of External Auditing
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Author : Brenda Porter
language : en
Publisher: Wiley
Release Date : 2003-03-31
Principles Of External Auditing written by Brenda Porter and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-03-31 with Business & Economics categories.
The 2nd edition of Principles of External Auditing provides a comprehensive introduction to the principles and practice of external auditing in the UK. It describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. It covers UK and International auditing standards and relevant statute and case law and explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology. This new edition has been thoroughly updated throughout to include new processes and regulations, new legislation and changing practices. It also includes new sections on: environmental audit, internal audit, the expectations gap and knowledge of the business and uses the UK and International Auditing Standards.
Current Issues In Auditing
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Author : Michael Sherer
language : en
Publisher: SAGE
Release Date : 1997-05-28
Current Issues In Auditing written by Michael Sherer and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-05-28 with Business & Economics categories.
The Third Edition of this successful text includes extensive changes, based on feedback from students and lecturers. There is a discussion of auditing and the law beyond the issue of third-party liability; and more coverage of recent developments in audit methodologies and techniques. New chapters include a survey of developments in audit automation, a discussion of the nature and development of the audit market, both in the United Kingdom and the European Union, and an assessment of the impact on auditing of the Cadbury Report on corporate governance, with particular attention to the role of audit committees. Each chapter includes questions for discussion.
Financial Reporting And Auditing
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Author : Gerard McHugh
language : en
Publisher: Oak Tree Press (Ireland)
Release Date : 1996
Financial Reporting And Auditing written by Gerard McHugh and has been published by Oak Tree Press (Ireland) this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Auditing categories.
A recent survey of Ireland's top 500 companies suggests that fraud levels in Ireland are on the increase and have never been higher. This book considers the state of auditing, financial reporting and the financial aspects of corporate governance in the UK and Ireland. It explores in detail the problems which the increasing incidence of fraud in our society pose for the auditor. It looks at the sometimes difficult relationship between the auditor and company directors and examines the liability crisis facing auditors. The book also addresses growing regulatory and legislative burdens on company directors.
Eliminating The Expectations Gap
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Author : Prem Sikka
language : en
Publisher:
Release Date : 1992
Eliminating The Expectations Gap written by Prem Sikka and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Accounting categories.
Principles Of External Auditing
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Author : Brenda Porter
language : en
Publisher: John Wiley & Sons
Release Date : 2014-03-03
Principles Of External Auditing written by Brenda Porter and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-03-03 with Business & Economics categories.
Principles of External Auditing has become established as one of the leading textbooks for students studying auditing. Striking a careful balance between theory and practice, the book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. The book covers international auditing and accounting standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology. Brenda Porter is currently visiting Professor at Exeter University and Chulalongkorn University, Bangkok.
The Routledge Companion To Auditing
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Author : David Hay
language : en
Publisher: Routledge
Release Date : 2014-09-15
The Routledge Companion To Auditing written by David Hay and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-15 with Business & Economics categories.
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.