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Statutory Audits in Europe - Latest Reforms and Future Challenges (Hardcover)
Loot Price: R3,931
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Statutory Audits in Europe - Latest Reforms and Future Challenges (Hardcover)
Series: Routledge Studies in Accounting
Expected to ship within 12 - 17 working days
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In the aftermath of the Global Financial Crisis, corporate
collapses, accounting scandals and concerns around competition and
auditor choice, the European Commission (EC) promoted the
preparation of various reports on audit policy to support a
harmonisation process of European auditing regulation.
Consequently, the European Union Audit Regulation and Directive was
implemented from 2016. This book provides a timely picture of the
audit sector and how it responds to regulatory and technological
challenges. It analyses the impact of EU reforms on audit practices
by comparing the U.K. and Italy, which, representing two very
different regulatory and cultural contexts, will offer insight into
how the efforts at standardising audit regulation may lead to very
different organisational firm responses within Europe. It addresses
issues relating to public policy work and the concerns faced by the
market for audit and assurance services, in promoting audit
quality, better communication about the role of the auditor,
capital market stability and confidence, and auditor independence.
Moreover, it highlights what the future of auditing might look like
in the EU particularly after the U.K. has left, and how meeting
public expectations will continue to be a struggle for the
accounting profession given the many problems ahead. The book
encourages a deeper awareness of the challenges faced by those that
monitor and certify the financial statements of the world's largest
public companies and contributes to the general understanding of
this controversial industry. It will serve as a useful guide to the
recent EU audit reforms, not only for academics, and research
students but also to regulators, policymakers, standard setters,
industry professionals, and business executives worldwide.
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