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Companies Act 2006 Part 16.
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ISA 315: Identifying and assessing the risks of material misstatement through understanding the entity and its environment.
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Gray I, Manson S, Crawford L. The audit process: principles, practice and cases. Seventh edition. Australia: Cengage 2019.
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ISA 500 Audit Evidence.
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ISA 530 Audit Sampling.
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Gray I, Manson S, Crawford L. The audit process: principles, practice and cases. Seventh edition. Australia: Cengage 2019.
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Gray I, Manson S, Crawford L. The audit process: principles, practice and cases. Seventh edition. Australia: Cengage 2019.
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ISA 560: Subsequent Events. 2016.
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ISA 570 Going concern.
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Gray I, Manson S, Crawford L. The audit process: principles, practice and cases. Seventh edition. Australia: Cengage 2019.
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Marks & Spencer’s Annual Report and Financial statements 2016.
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ISA 700: Forming an opinion and reporting on financial statements. 2016.
31
ISA 705: Modifications to the opinion in the independent auditor’s report. 2016.
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ISA 706: Emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s report. 2016.
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FRC, Extended Auditor’s Reports: A review of experience in the first year, 2015.
34
FRC, Extended Auditor’s Reports: A further review of experience, 2016.
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Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3. Auditor Independence and Audit Risk: A Reconceptualization. Journal of International Accounting Research. 2005;4:39–71.
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FRC Revised Ethical Standard 2016.
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Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3. Auditor Independence and Audit Risk: A Reconceptualization. Journal of International Accounting Research. 2005;4:39–71.
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Beattie V, Fearnley S, Hines T. Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment. Accounting and Business Research. 2013;43:56–81. doi: 10.1080/00014788.2012.703079
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Audit Quality Thematic Review, Firms’ audit quality monitoring, 2016.
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51
Gray I, Manson S, Crawford L. The audit process: principles, practice and cases. Seventh edition. Australia: Cengage 2019.
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Porter B, Ó hÓgartaigh C, Baskerville R. 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. 2012;16:101–29. doi: 10.1111/j.1099-1123.2011.00443.x
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Porter B, hÓgartaigh CÓ, Baskerville R. 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. 2012;16:215–47. doi: 10.1111/j.1099-1123.2011.00444.x
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