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| Tekijä: | Lee, T. |
| Otsikko: | Editorial: The Shame of Auditing |
| Lehti: | International Journal of Auditing
2002 : NOV, VOL. 6:3, p. 211-214 |
| Asiasana: | AUDITING ACCOUNTING STANDARDS REGULATIONS INVESTMENTS |
| Kieli: | eng |
| Tiivistelmä: | Every paper in this issue has a bearing on the current state of the corporate audit function world-wide. Atkinson et al report on changes in auditor and new accounting standards in the United States. Dewing & Russell explore the general issue of audit regulation in the United Kingdom by the Accountancy Foundation. Douthett and Jung research audit risks associated with investing in Israeli companies seeking quotation in the United States. Dunn looks at the International Audit Standards Board and the need for harmonious international auditing standards. Sridharan discusses the effects of Enron and Arthur Andersen on contemporary auditing. Wu et al examine types of audit risk, strategy and detection of fraud. With these papers as a background, this editorial is an opportunity to reflect on the current state of auditing. |
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