Download Behind Closed Doors: What Company Audit Is Really About by V. Beattie, R. Brandt, S. Fearnley PDF
By V. Beattie, R. Brandt, S. Fearnley
This e-book is going "behind closed doorways" to discover the character of the connection among auditors and the finance administrators in significant indexed businesses. according to interviews with finance administrators and audited engagement companions of six enterprises, the ebook uncovers each side' perceptions of the way contentious and non-contentious concerns are resolved. New insights are supplied in regards to the workings of the audit procedure itself, how negotiation is performed, and the non-public relationships and stability of energy among the auditors and the board of administrators.
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Extra info for Behind Closed Doors: What Company Audit Is Really About
However it provides a valuable theoretical framework which informs the rigorous analysis of the six case studies presented in this book. 2 THE REGULATORY DILEMMA: CREATIVE COMPLIANCE In the UK, a mixture of state and self-regulation governs accounting, although the emphasis is on self-regulation (with state oversight) by the profession. This basis of regulation was reviewed in the late 1980s in the Dearing Report (CCAB, 1988) and again in the late 1990s (DTI, 1998). Both times, a broadly self-regulatory approach has been confirmed.
Finally, the study by Pearson (1987) is, to the best of our knowledge, unique, in that he uses a mail questionnaire to investigate actual independence impairment directly. The responses of 120 practising Certified Public Accountants (CPAs) were obtained using a randomised response technique to ensure anonymity. The percentages of respondents admitting to at least one act of ‘auditing by conversation’, pursuing engagements without the necessary expertise, and agreeing to inappropriate client requests/demands were 30 per cent, 22 per cent, and 10 per cent, respectively, suggesting that independence is compromised in a significant number of cases.
5 OUTLINE OF BOOK This book has been organised in three parts, as follows: Part I comprises Chapters 1 to 3. Chapter 1 provides an introduction and background to the accounting regulatory framework in the UK. Chapter 2 reviews the relevant academic literature relating to the auditor–client relationship. Specific areas covered include the regulatory dilemma of creative compliance, the auditor–client company relationship, the demand for audit, audit quality, audit quality attributes, buyer types, the role of commitment, auditor independence; second partner review, corporate governance and audit committees, and the audit effectiveness.