| Title : | Ethics and Auditing |
| Material Type: | electronic document |
| Authors: | Tom Campbell, Editor ; Keith Houghton, Editor |
| Publisher: | Canberra : Australian National University |
| Publication Date: | 2005 |
| Pagination: | xxi-337 p. |
| Layout: | ill. |
| ISBN (or other code): | 978-1-920942-26-7 |
| General note: | Includes bibliographical references and index |
| Languages : | English (eng) Original Language : English (eng) |
| Descriptors: | Auditing
Moral and ethical aspects
|
| Abstract: | Conclusion: Restorative strategies Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform.
With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education. |
| Contents note: | Part I. Approaches to the critique of auditing
* Chapter 1. Governance and accountability: a legal approach to auditing
* Chapter 2. 'Perfectly legal': a sociological approach to auditing
* Chapter 3. Public oversight: an international approach to auditing
* Chapter 4. The role of markets: an economic approach to auditing
* Chapter 5. True and fair to whom?: a philosophical approach to auditing
Part II. Auditor independence
* Chapter 6. Conflicts of interest in auditing: are they conducive to corruption?
* Chapter 7. Attachments between directors and auditors: do they affect engagement tenure?
* Chapter 8. Where were the gatekeepers? Corporate collapses and the role of accountants
* Chapter 9. Management economic bargaining power and auditors' objectivity
* Chapter 10. Criticisms of auditors and earnings management during the Asian economic crisis
Part III. Beyond the auditor: the search for solutions
* Chapter 11. Auditor independence: regulation, oversight and inspection
* Chapter 12. Improving ethical judgment through deep learning
* Chapter 13. Can we teach auditors and accountants to be more ethically competent and publicly accountable?
* Chapter 14. Do auditor provided non-audit services (APNAS) fees impair auditor independence? |
| Link for e-copy: | http://epress.anu.edu.au/ethics_auditing/frames.php |
| Record link: | https://library.seeu.edu.mk/index.php?lvl=notice_display&id=12727 |
Ethics and Auditing 
