This book provides a timely picture of the audit sector and how it responds to regulatory and technological challenges. It analyses the impact of EU reforms on audit practices by comparing the U.K. and Italy.
This book provides a timely picture of the audit sector and how it responds to regulatory and technological challenges. It analyses the impact of EU reforms on audit practices by comparing the U.K. and Italy.
Michael Kend, PhD, is a lecturer of accounting in the School of Accounting, Information Systems and Supply Chain at RMIT University, Australia. Giulia Leoni, PhD, is associate professor of accounting at the University of Genoa, Italy. Cristina Florio, PhD, is associate professor of accounting at the University of Verona, Italy. Silvia Gaia, PhD, is a reader in accounting at Essex Business School (University of Essex, UK).
Inhaltsangabe
1. Introduction 2. Institutional Setting and Audit Regulation in Europe 3. New Audit Reports: Improving Informational Content and Value 4. Mandatory Auditor Firm Rotation (MAFR): Perceived Benefits and Costs 5. Restrictions and Caps on Non-Audit Work: Challenges and Response Strategies 6. Audit Committees: Greater Powers and Proposed Standards 7. The Future of Audit: Impacts of New Technologies 8. The New Paths of Statutory Audits in Europe: Meeting Public Expectations and other Future Challenges
1. Introduction 2. Institutional Setting and Audit Regulation in Europe 3. New Audit Reports: Improving Informational Content and Value 4. Mandatory Auditor Firm Rotation (MAFR): Perceived Benefits and Costs 5. Restrictions and Caps on Non-Audit Work: Challenges and Response Strategies 6. Audit Committees: Greater Powers and Proposed Standards 7. The Future of Audit: Impacts of New Technologies 8. The New Paths of Statutory Audits in Europe: Meeting Public Expectations and other Future Challenges
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