The Future of Audit : Keeping Capital Markets Efficient (Record no. 57147)

MARC details
000 -LEADER
fixed length control field 02858naaaa2200421uu 4500
001 - CONTROL NUMBER
control field https://directory.doabooks.org/handle/20.500.12854/35758
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number OAPEN_459250
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.26530/OAPEN_459250
Terms of availability doi
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title English
042 ## - AUTHENTICATION CODE
Authentication code dc
072 #7 - SUBJECT CATEGORY CODE
Subject category code KFFK
Source bicssc
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Houghton, Keith
Relationship auth
245 10 - TITLE STATEMENT
Title The Future of Audit : Keeping Capital Markets Efficient
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Canberra
Name of publisher, distributor, etc. ANU Press
Date of publication, distribution, etc. 2010
300 ## - PHYSICAL DESCRIPTION
Extent 1 electronic resource (700 p.)
506 0# - RESTRICTIONS ON ACCESS NOTE
Terms governing access Open Access
Source of term star
Standardized terminology for access restriction Unrestricted online access
520 ## - SUMMARY, ETC.
Summary, etc. 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.
540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE
Terms governing use and reproduction All rights reserved
-- http://oapen.org/content/about-rights
546 ## - LANGUAGE NOTE
Language note English
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Banking
Source of heading or term bicssc
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term australia
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term auditing
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term law and legislation
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Accounting
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Application-specific integrated circuit
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Auditor's report
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Big Four accounting firms
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Capital market
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Financial statement
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Internal audit
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Jubb, Christine
Relationship auth
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Kend, Michael
Relationship auth
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Ng, Juliana
Relationship auth
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/33743/1/459250.pdf">https://library.oapen.org/bitstream/20.500.12657/33743/1/459250.pdf</a>
Access status 0
Public note DOAB: download the publication
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/33743/1/459250.pdf">https://library.oapen.org/bitstream/20.500.12657/33743/1/459250.pdf</a>
Access status 0
Public note DOAB: download the publication
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/33743/1/459250.pdf">https://library.oapen.org/bitstream/20.500.12657/33743/1/459250.pdf</a>
Access status 0
Public note DOAB: download the publication
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://directory.doabooks.org/handle/20.500.12854/35758">https://directory.doabooks.org/handle/20.500.12854/35758</a>
Access status 0
Public note DOAB: description of the publication

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