Titlebook: Behind Closed Doors: What Company Audit is Really About; Vivien Beattie,Stella Fearnley,Richard Brandt Book 2001 Palgrave Macmillan, a div

Alveolar-Bone

Martin Faust,David Schwalb,Jens KruegerIn this final chapter we first summarise our findings and then draw conclusions. From this, we derive policy recommendations and set out the issues for audit firms and regulators to consider. Finally, we address the implications for future research.

Ordnance

Questionnaire ,tage of StudyIn this chapter, we present a summary of the questionnaire stage of our study, in which 153 FDs and 244 AEPs comment on the frequency with which 46 audit and audit-related issues are discussed, are negotiated, and result in a change to the accounting numbers and/or disclosures. First, the methods used are outlined, then the results are summarised.

結(jié)果

吹氣

Colin, Richard and Andrew (CRA plc)This group’s core business was building materials and quarrying. It was also developing a waste disposal business. There was a desire to present the group to its investors in a good light but within the bounds of respectability.

火花

怒目而視

Exaggerate

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https://doi.org/10.1057/9780230599413Audit; board of directors; development; finance; management; science and technology