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Auditor independence: regulation, oversight and inspection

Ethics and Auditing, 2005, p.221

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Title:
Auditor independence: regulation, oversight and inspection
Author: Keith A Houghton ; Christine A Jubb
Keith Houghton ; Tom Campbell
Subjects: Accountancy ; Administrative law ; Audit committees ; Auditing ; Auditing policies ; Auditor independence ; Business ; Business audits ; Business structures ; Economic disciplines ; Economic regulation ; Economics ; Finance ; Financial audits ; Financial economics ; Financial management ; Law ; Management audits ; Regulatory legislation
Is Part Of: Ethics and Auditing, 2005, p.221
Description: The regulation of audits has undergone numerous changes since audits first became a part of corporate regulation. It is common for such changes to occur after a major corporate crisis – in particular, a major business failure that gains public interest or notoriety. Where these failures are linked to the belief that there has been audit failure, legislators, corporate regulators, the community at large and the accounting profession all tend to react. Sometimes these reactions result in change to the regulation of audits. Over time, many of the implemented changes have added to the quality of audit and auditing. However, it
Publisher: ANU E Press
Language: English
Identifier: ISBN: 9781920942250
ISBN: 1920942254
EISBN: 1920942262
EISBN: 9781920942267
Source: DOAB: Directory of Open Access Books
JSTOR eBooks: Open Access

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