000			04671cam a2200829 i 4500
001			ocn795041149
003			OCoLC
005			20220517104808.0
006			m d
007			cr |||||||||||
008			120831s2010 aca o 001 0 eng d
040			_aRMIOT _beng _epn _erda _cRMIOT _dNTE _dJSTOR _dZMC _dOCLCF _dYDXCP _dOCLCQ _dEBLCP _dOCLCQ _dIAS _dICG _dSOI _dOCLCA _dOCLCQ _dOTZ _dMERER _dMERUC _dOCLCQ _dLOA _dVFL _dLND _dWY@ _dU3W _dOAPEN _dVT2 _dWYU _dCNTRU _dOCLCQ _dNJT _dOCLCQ _dBRF _dOCLCQ _dN$T
020			_a9781921666513 _q(electronic bk.)
020			_a192166651X _q(electronic bk.)
020			_z9781921666506 _q(pbk.)
020			_z1921666501
035			_a3093278 _b(N$T)
035			_a(OCoLC)795041149
037			_a22573/ctt236gnp _bJSTOR
042			_adc
043			_au-at---
050		4	_aHF5616.A8 _bF87 2010
072		7	_aBUS003000 _2bisacsh
082	0	4	_a657.45 _222
049			_aMAIN
245	0	4	_aThe future of audit : _bkeeping capital markets efficient / _cKeith Houghton [and others].
264		1	_aActon, A.C.T. : _bANU E Press, _c2010.
300			_a1 online resource
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file
500			_aIncludes index.
505	0	0	_tIntroduction and summary of findings -- _tResearch method -- _tUnderstanding of the audit and perceptions of the deliverables -- _tCommunication -- _tUnderstanding of materiality -- _tDeveloping business acumen and client and industry knowledge -- _tAttracting and supporting staff -- _tRetention of staff -- _tAuditor independence -- _tRegulatory reforms to audit: their impacts -- _tIncreasingly Prescriptive audits: A Distraction for Auditors? -- _tThe approach, operation and resources of regulators -- _tCompetition -- _tDifferential auditing standards -- _tInternal audit -- _tOther assurance services and reports -- _tDiffering levels of audit assurance -- _tConclusion and recommendations.
520			_a"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."--Publisher's description
588	0		_aPrint version record.
590			_aAdded to collection customer.56279.3
650		0	_aAuditing _zAustralia. _949514
650		0	_aAuditing _xStandards _zAustralia. _949515
650		0	_aAuditing _xLaw and legislation _zAustralia. _949516
650		0	_aAuditors _zAustralia. _949517
650		0	_aAuditors' reports _zAustralia. _949518
650		7	_aBanking. _2bicssc
650		7	_aEconomics, finance, business and management. _2bicssc _925731
650		7	_aFinance and accounting. _2bicssc _949519
650		7	_aFinance. _2bicssc
650		7	_aBUSINESS & ECONOMICS _xAuditing. _2bisacsh _949520
650		7	_aAuditing. _2fast _0(OCoLC)fst00821166
650		7	_aAuditing _xLaw and legislation. _2fast _0(OCoLC)fst00821180 _949521
650		7	_aAuditing _xStandards. _2fast _0(OCoLC)fst00821196 _949522
650		7	_aAuditors. _2fast _0(OCoLC)fst00821246 _949523
650		7	_aAuditors' reports. _2fast _0(OCoLC)fst00821264 _949524
651		7	_aAustralia. _2fast _0(OCoLC)fst01204543
653			_aAuditing
653			_aCapital Markets
655		4	_aElectronic books.
655		4	_aBook.
700	1		_aHoughton, Keith A. _949525
700	1		_aJubb, Christine. _949526
700	1		_aKend, Michael. _949527
700	1		_aNg, Juliana. _949528
776	0	8	_iPrint version: _tFuture of audit. _dActon, A.C.T. : ANU E Press, 2010 _z9781921666506 _w(OCoLC)643585945
787	0		_nisMemberOf Books http://researchbank.rmit.edu.au/view/rmit:16
856	4	0	_3EBSCOhost _uhttps://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=3093278
938			_aProQuest Ebook Central _bEBLB _nEBL4653420
938			_aOAPEN Foundation _bOPEN _n459250
938			_aYBP Library Services _bYANK _n11821972
938			_aEBSCOhost _bEBSC _n3093278
942			_cEBK
994			_a92 _bN$T
999			_c8185 _d8185