Current Issues in Auditing

Abstract

PART ONE: THE FRAMEWORK AND CONTEXT OF AUDITING Debating Audit Expectations - Christopher Humphrey Auditor's Responsibilities with Respect to Corporate Fraud - Brenda Porter A Controversial Issue Independence - Peter Moizer Corporate Governance and Audit Committees - Paul Collier Audit Firms and the Audit Market - Chris Pong and Stuart Turley Changes in the Legal Environment - David Gwilliam Regulating the Auditing Profession - Prem Sikka Audit Markets in the European Union - Roger Meuwissen and Steven Maijoor Regulation in Belgium, Germany and the Netherlands PART TWO: FORMING AN AUDIT OPINION The Auditing Practices Board and Auditing Standards in the UK - Roy Chandler Audit Reports - David Hatherly Developments in Audit Approaches - Andrew Higson From Audit Efficiency to Audit Effectiveness? The Audit Process in Practice - Mike Woodrow Audit Risk and Sampling - Stuart Manson Audit Automation - Stuart Manson, Sean McCartney and Michael Sherer Improving Quality or Keeping up Appearances? PART THREE: SPECIAL CONTEXTS The Auditor and the Smaller Company - Michael Page Auditing in the Financial Services Sector - John Tattersall The Audit Commission - Vanessa Couchman The Audit of Central Government - David Dewar

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