The Report
Interest in audit quality is at an all-time high. The collapse of Enron in the United States in 2001, followed by a number of other high-profile US companies reporting financial difficulties, created a crisis of public confidence concerning the corporate governance and auditing of publicly-quoted companies in the US . The concern about the quality of reported earnings led to the Sarbanes-Oxley Act, imposing new requirements on directors and audit committees and effectively ending the self-regulation of the auditing profession in the US . Although significant differences exist in the regulatory framework, corporate governance regime, and accounting and auditing standards between the UK and the US , the financial regulation of publicly-quoted companies in the UK has also come under scrutiny.
The research identifies a number of issues that are relevant to audit practitioners interested in service and technical quality issues. It makes a number of recommendations for those wishing to improve the level of audit quality.
ISBN 1-904574-02-5
Price £15.00
To access the order form, please click on the link below.
Order Form
To view the Executive Summary, please click on the link below
Executive Summary
To view the whole report, please click on the link below:
Full Research Report
|
