Download Behind Closed Doors: What Company Audit Is Really About by V. Beattie, R. Brandt, S. Fearnley PDF

By V. Beattie, R. Brandt, S. Fearnley

This booklet is going "behind closed doorways" to discover the character of the connection among auditors and the finance administrators in significant indexed businesses. according to interviews with finance administrators and audited engagement companions of six enterprises, the e-book uncovers either side' perceptions of the way contentious and non-contentious concerns are resolved. New insights are supplied concerning the workings of the audit procedure itself, how negotiation is performed, and the private relationships and stability of energy among the auditors and the board of administrators.

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Sample text

2). A principal contribution of the Hampel Report was to prepare a Combined Code that consolidated the work of the Cadbury and Greenbury Committees with its own work (Committee on Corporate Governance, 1998). The Combined Code includes 14 principles of good governance and 45 best practice provisions. These are grouped under four headings: directors; directors’ remuneration; relations with shareholders; and accountability and audit. Of these provisions, 19 derive from Cadbury, a further 8 from Greenbury, and the remaining 18 from Hampel.

It is clear that the level of discussion activity over the three-year period could reasonably be described as high: four issues are discussed by more than 50 per cent of FD respondents and 12 issues are discussed by more than 50 per cent of AEP respondents. The rankings for the FD and AEP samples separately are very similar, although there is a general tendency for AEPs to indicate more frequently than FDs that discussion took place. Of these issues cited by FDs (AEPS), 4(4) relate to compliance, 1(2) relates to audit-related matters, 1(3) relates to accounting principles and practice, 2(1) relates to the balance sheet and 2(–) relates to disclosure.

A description of the background setting in which the interaction takes place is included, together with an outline of any technical accounting ‘problem’. The process of interaction and resolution, seen from the perspective of each party, is documented. Full within-case analysis of the key influences, parties and strategies adopted is provided at the end of each chapter, together with a brief summary of what the case tells us about the audit process. Part III comprises three chapters. Chapter 11 begins with an explanation of grounded theory and how we use it on the cases.

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