Förlagets beskrivning
A fascinating behind-the-scenes examination of how agreement on key financial reporting issues is reached, this book provides insights into a vital process which is normally inaccessible to all but its participants. With unprecedented access to key participants, the authors draw on results of an extensive survey of finance directors, audit committee chairs and audit partners of UK listed companies and present nine company case studies where the researchers conducted face to face interviews with Finance Directors, Audit Committee Chairs and Audit Partners. The authors identify and analyse the process adopted between these three parties both in discussing and negotiating financial reporting and auditing issues, and in reaching the agreed financial reporting outcome. The audit process is not observable by third parties, and these case studies will enable those involved in these discussions to benchmark their behaviour against that of others. The nine case studies will be followed by a detailed cross case analysis showing the behaviour patterns which the current regulatory framework encourages, the differences from the previous regime and the implications for public policy going forward. The case studies provide an invaluable training tool for audit firm staff and partners and for audit committee chairs. They will also help investors, who are the ultimate beneficiaries of audit, to understand how the audit process actually works in the current environment
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Reaching Key Decisions for Audit and Reporting
Bokrecensioner » Reaching Key Decisions for Audit and Reporting
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