MARC details
| 000 -LEADER |
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| fixed length control field |
02936namaa2200517uu 4500 |
| 001 - CONTROL NUMBER |
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| control field |
oapen33743 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
oapen |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20231219170543.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION |
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| fixed length control field |
m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr|mn|---annan |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
131111s2010 xx |||||o ||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
OAPEN_459250 |
| 024 7# - OTHER STANDARD IDENTIFIER |
|---|
| Standard number or code |
10.26530/OAPEN_459250 |
| Source of number or code |
doi |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
oapen |
| Transcribing agency |
oapen |
| 041 0# - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
dc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFFK |
| Source |
bicssc |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Houghton, Keith |
| Relator code |
aut |
| 9 (RLIN) |
1572963 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
The Future of Audit |
| Remainder of title |
Keeping Capital Markets Efficient |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Canberra |
| Name of publisher, distributor, etc |
ANU Press |
| Date of publication, distribution, etc |
2010 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 electronic resource (700 p.) |
| 336 ## - |
|---|
| -- |
text |
| -- |
txt |
| -- |
rdacontent |
| 337 ## - |
|---|
| -- |
computer |
| -- |
c |
| -- |
rdamedia |
| 338 ## - |
|---|
| -- |
online resource |
| -- |
cr |
| -- |
rdacarrier |
| 506 0# - RESTRICTIONS ON ACCESS NOTE |
|---|
| Terms governing access |
Free-to-read |
| Standardized terminology for access restriction |
Unrestricted online access |
| Source of term |
star |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
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. With its thorough coverage of contemporary issues, this book intersperses the authors' summaries, interpretations and recommendations with the perceptions, expressed in their own words in order to faithfully convey their candid assessments, of users of audit reports, purchasers and suppliers of the audit product, auditing standard setters and regulators of the audit market. |
| 540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE |
|---|
| Terms governing use and reproduction |
All rights reserved |
| Uniform Resource Identifier |
<a href="http://oapen.org/content/about-rights">http://oapen.org/content/about-rights</a> |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
English |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Banking |
| Source of heading or term |
bicssc |
| 9 (RLIN) |
72642 |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Accounting |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Application-specific integrated circuit |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
auditing |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Auditor's report |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
australia |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Big Four accounting firms |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Capital market |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Financial statement |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Internal audit |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
law and legislation |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Jubb, Christine |
| Relator code |
aut |
| 9 (RLIN) |
46678 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kend, Michael |
| Relator code |
aut |
| 9 (RLIN) |
46679 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ng, Juliana |
| Relator code |
aut |
| 9 (RLIN) |
46680 |
| 793 0# - |
|---|
| -- |
OAPEN Library. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="http://library.oapen.org/handle/20.500.12657/33743">http://library.oapen.org/handle/20.500.12657/33743</a> |
| -- |
0 |
| Public note |
Free-to-read: OAPEN Library: description of the publication |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://library.oapen.org/bitstream/id/3f9867fb-973c-4235-834f-8517be0cd671/459250.pdf">https://library.oapen.org/bitstream/id/3f9867fb-973c-4235-834f-8517be0cd671/459250.pdf</a> |
| -- |
0 |
| Public note |
Free-to-read: OAPEN Library, download the publication |
