[1]
Beattie, V. et al. 2015. Auditor-Client Interactions in the Changed UK Regulatory Environment - A Revised Grounded Theory Model. International Journal of Auditing. 19, 1 (Mar. 2015), 15–36. DOI:https://doi.org/10.1111/ijau.12031.
[2]
Beattie, V. et al. 2015. Auditor-Client Interactions in the Changed UK Regulatory Environment - A Revised Grounded Theory Model. International Journal of Auditing. 19, 1 (Mar. 2015), 15–36. DOI:https://doi.org/10.1111/ijau.12031.
[3]
Beattie, V. et al. 2013. Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment. Accounting and Business Research. 43, 1 (Feb. 2013), 56–81. DOI:https://doi.org/10.1080/00014788.2012.703079.
[4]
Chandler, R. and Edwards, J.R. 1996. Recurring issues in auditing: back to the future? Accounting, Auditing & Accountability Journal. 9, 2 (May 1996), 4–29. DOI:https://doi.org/10.1108/09513579610116330.
[5]
Cousins, J. et al. 1999. Auditor Liability: the Other Side of The Debate. Critical Perspectives on Accounting. 10, 3 (Jun. 1999), 283–312. DOI:https://doi.org/10.1006/cpac.1998.0322.
[6]
Elder, R.J. et al. 2013. Audit Sampling Research: A Synthesis and Implications for Future Research. AUDITING: A Journal of Practice & Theory. 32, Supplement 1 (May 2013), 99–129. DOI:https://doi.org/10.2308/ajpt-50394.
[7]
Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3 2005. Auditor Independence and Audit Risk: A Reconceptualization. Journal of International Accounting Research. 4, (2005), 39–71.
[8]
Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3 2005. Auditor Independence and Audit Risk: A Reconceptualization. Journal of International Accounting Research. 4, (2005), 39–71.
[9]
Gray, G.L. et al. 2011. Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report by Financial Statement Preparers, Users, and Auditors. Accounting Horizons. 25, 4 (Dec. 2011), 659–684. DOI:https://doi.org/10.2308/acch-50060.
[10]
Gray, I. et al. 2019. The audit process: principles, practice and cases. Cengage.
[11]
Gray, I. et al. 2019. The audit process: principles, practice and cases. Cengage.
[12]
Gray, I. et al. 2019. The audit process: principles, practice and cases. Cengage.
[13]
Gray, I. et al. 2019. The audit process: principles, practice and cases. Cengage.
[14]
Gray, I. et al. 2019. The audit process: principles, practice and cases. Cengage.
[15]
Gray, I. et al. 2019. The audit process: principles, practice and cases. Cengage.
[16]
Gray, I. et al. 2019. The audit process: principles, practice and cases. Cengage.
[17]
Gray, I. et al. 2019. The audit process: principles, practice and cases. Cengage.
[18]
Gray, I. et al. 2019. The audit process: principles, practice and cases. Cengage.
[19]
Gray, I. et al. 2019. The audit process: principles, practice and cases. Cengage.
[20]
Gray, I. et al. 2019. The audit process: principles, practice and cases. Cengage.
[21]
Knechel, W.R. et al. 2013. Audit Quality: Insights from the Academic Literature. AUDITING: A Journal of Practice & Theory. 32, Supplement 1 (May 2013), 385–421.
[22]
Porter, B. et al. 2012. Audit Expectation-Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008. International Journal of Auditing. 16, 2 (Jul. 2012), 101–129. DOI:https://doi.org/10.1111/j.1099-1123.2011.00443.x.
[23]
Porter, B. et al. 2012. Audit Expectation-Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 2: Changes in the Gap in New Zealand 1989-2008 and in the United Kingdom 1999-2008. International Journal of Auditing. 16, 3 (Nov. 2012), 215–247. DOI:https://doi.org/10.1111/j.1099-1123.2011.00444.x.
[24]
Power, M. The Audit Explosion. DEMOS.
[25]
Power, M. 2000. The Audit Society - Second Thoughts. International Journal of Auditing. 4, 1 (Mar. 2000), 111–119. DOI:https://doi.org/10.1111/1099-1123.00306.
[26]
Pratt, M.J. and Peursem, K.V. 1993. Towards a conceptual framework for auditing. Accounting Education. 2, 1 (Mar. 1993), 11–32. DOI:https://doi.org/10.1080/09639289300000002.
[27]
Ronald R. Sims and Johannes Brinkmann 2003. Enron Ethics (Or: Culture Matters More than Codes). Journal of Business Ethics. 45, 3 (2003), 243–256.
[28]
W. Robert Knechel The business risk audit: Origins, obstacles and opportunities. The business risk audit: Origins, obstacles and opportunities. 32, 4–5, 383–408.
[29]
2016 IESBA Handbook of the Code of Ethics for Professional Accountants.
[30]
Audit Firm Governance Code, 2016.
[31]
Audit Quality Inspections Annual Report 2014/15.
[32]
Audit Quality Thematic Review, Firms’ audit quality monitoring, 2016.
[33]
Companies Act 2006 Part 16. Statute Law Database.
[34]
FRC, Extended Auditor’s Reports: A further review of experience, 2016.
[35]
FRC, Extended Auditor’s Reports: A review of experience in the first year, 2015.
[36]
FRC Revised Ethical Standard 2016.
[37]
ICAS Shades of Grey Ethical Dilemmas.
[38]
2016. ISA 200: Overall objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing. FRC.
[39]
ISA 220: Quality control for an audit of financial statements.
[40]
2016. ISA 300: Planning an audit of financial statements. FRC.
[41]
ISA 315: Identifying and assessing the risks of material misstatement through understanding the entity and its environment.
[42]
2016. ISA 320: Materiality in planning and performing an audit. FRC.
[43]
ISA 500 Audit Evidence.
[44]
ISA 530 Audit Sampling.
[45]
2016. ISA 560: Subsequent Events. FRC.
[46]
ISA 570 Going concern.
[47]
2016. ISA 700: Forming an opinion and reporting on financial statements. FRC.
[48]
2016. ISA 705: Modifications to the opinion in the independent auditor’s report. FRC.
[49]
2016. ISA 706: Emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s report. FRC.
[50]
ISCQ1: Quality control for firms that perform audits and reviews of financial statements and other assurance and related services engagements.
[51]
KPMG (2014), External Audit Strategy and Planning Memorandum for The Gateshead Housing Company.
[52]
Marks & Spencer’s Annual Report and Financial statements 2016.
[53]
Marks & Spencer’s Annual Report and Financial statements 2016.
[54]
2016. UK Corporate Governance Code 2016. Financial Reporting Council.