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The Future of Audit: Keeping Capital Markets Efficient

Houghton, Keith; Jubb, Christine; Kend, Mike; Ng, Juliana

Description

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...[Show more]

CollectionsANU Press (1965-Present)
Date published: 2010
Type: Book
URI: http://hdl.handle.net/1885/25729
DOI: 10.22459/FA.08.2010
Access Rights: Open Access via publisher website

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