‘2016 IESBA Handbook of the Code of Ethics for Professional Accountants’ (no date). Available at: https://www.ethicsboard.org/iesba-code.
‘Audit Firm Governance Code, 2016’ (no date). Available at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Audit-Firm-Governance-Code.aspx.
‘Audit Quality Inspections Annual Report 2014/15’ (no date). Available at: https://www.frc.org.uk/Our-Work/Publications/Audit-Quality-Review/Audit-Quality-Inspections-Annual-Report-2014-15.pdf.
‘Audit Quality Thematic Review, Firms’ audit quality monitoring, 2016’ (no date). Available at: https://frc.org.uk/Our-Work/Publications/Audit-Quality-Review/Audit-Quality-Thematic-Review-Firms-audit-qualit.pdf.
Beattie, V., Fearnley, S. and Hines, T. (2013) ‘Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment’, Accounting and Business Research, 43(1), pp. 56–81. Available at: https://doi.org/10.1080/00014788.2012.703079.
Beattie, V., Fearnley, S. and Hines, T. (2015a) ‘Auditor-Client Interactions in the Changed UK Regulatory Environment - A Revised Grounded Theory Model’, International Journal of Auditing, 19(1), pp. 15–36. Available at: https://doi.org/10.1111/ijau.12031.
Beattie, V., Fearnley, S. and Hines, T. (2015b) ‘Auditor-Client Interactions in the Changed UK Regulatory Environment - A Revised Grounded Theory Model’, International Journal of Auditing, 19(1), pp. 15–36. Available at: https://doi.org/10.1111/ijau.12031.
Chandler, R. and Edwards, J.R. (1996) ‘Recurring issues in auditing: back to the future?’, Accounting, Auditing & Accountability Journal, 9(2), pp. 4–29. Available at: https://doi.org/10.1108/09513579610116330.
‘Companies Act 2006 Part 16’ (no date). Statute Law Database. Available at: http://www.legislation.gov.uk/ukpga/2006/46/part/16.
Cousins, J., Mitchell, A. and Sikka, P. (1999) ‘Auditor Liability: the Other Side of The Debate’, Critical Perspectives on Accounting, 10(3), pp. 283–312. Available at: https://doi.org/10.1006/cpac.1998.0322.
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), pp. 99–129. Available at: https://doi.org/10.2308/ajpt-50394.
Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3 (2005a) ‘Auditor Independence and Audit Risk: A Reconceptualization.’, Journal of International Accounting Research, 4, pp. 39–71. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17001662&site=ehost-live.
Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3 (2005b) ‘Auditor Independence and Audit Risk: A Reconceptualization.’, Journal of International Accounting Research, 4, pp. 39–71. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17001662&site=ehost-live.
‘FRC, Extended Auditor’s Reports: A further review of experience, 2016’ (no date). Available at: https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/Report-on-the-Second-Year-Experience-of-Extended-A.pdf.
‘FRC, Extended Auditor’s Reports: A review of experience in the first year, 2015’ (no date). Available at: https://frc.org.uk/Extended-auditors-reports.pdf.
‘FRC Revised Ethical Standard 2016’ (no date). Available at: https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/Revised-Ethical-Standard-June-2016.pdf.
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), pp. 659–684. Available at: https://doi.org/10.2308/acch-50060.
Gray, I., Manson, S. and Crawford, L. (2019a) The audit process: principles, practice and cases. Seventh edition. Australia: Cengage.
Gray, I., Manson, S. and Crawford, L. (2019b) The audit process: principles, practice and cases. Seventh edition. Australia: Cengage.
Gray, I., Manson, S. and Crawford, L. (2019c) The audit process: principles, practice and cases. Seventh edition. Australia: Cengage.
Gray, I., Manson, S. and Crawford, L. (2019d) The audit process: principles, practice and cases. Seventh edition. Australia: Cengage.
Gray, I., Manson, S. and Crawford, L. (2019e) The audit process: principles, practice and cases. Seventh edition. Australia: Cengage.
Gray, I., Manson, S. and Crawford, L. (2019f) The audit process: principles, practice and cases. Seventh edition. Australia: Cengage.
Gray, I., Manson, S. and Crawford, L. (2019g) The audit process: principles, practice and cases. Seventh edition. Australia: Cengage.
Gray, I., Manson, S. and Crawford, L. (2019h) The audit process: principles, practice and cases. Seventh edition. Australia: Cengage.
Gray, I., Manson, S. and Crawford, L. (2019i) The audit process: principles, practice and cases. Seventh edition. Australia: Cengage.
Gray, I., Manson, S. and Crawford, L. (2019j) The audit process: principles, practice and cases. Seventh edition. Australia: Cengage.
Gray, I., Manson, S. and Crawford, L. (2019k) The audit process: principles, practice and cases. Seventh edition. Australia: Cengage.
‘ICAS Shades of Grey Ethical Dilemmas’ (no date). Available at: https://www.icas.com/__data/assets/pdf_file/0011/2009/F8004-ICAS-Shades-of-Grey-Ethical-Dilemmas.pdf.
‘ISA 200: Overall objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing’ (2016). FRC. Available at: https://www.frc.org.uk/getattachment/aa24dd60-5ca4-4cec-8c67-ac470b82f931/ISA-(UK)-200-Revised-June-2016_final.pdf.
‘ISA 220: Quality control for an audit of financial statements’ (no date). Available at: https://www.frc.org.uk/Our-Work/Publications/APB/ISA-220-Quality-control-for-an-audit-of-financial.pdf.
‘ISA 300: Planning an audit of financial statements’ (2016). FRC. Available at: https://www.frc.org.uk/getattachment/44a4c993-03f2-4197-920c-a65ed9660183/ISA-(UK)-300-Revised-June-2016_final.pdf.
‘ISA 315: Identifying and assessing the risks of material misstatement through understanding the entity and its environment’ (no date). Available at: https://www.frc.org.uk/Our-Work/Publications/APB/ISA-315-Identifying-and-assessing-risks-of-materia.pdf.
‘ISA 320: Materiality in planning and performing an audit’ (2016). FRC. Available at: https://www.frc.org.uk/getattachment/163782e0-f168-4992-9cd3-c22dee7ce22f/ISA-(UK)-320-Revised-June-2016_final.pdf.
‘ISA 500 Audit Evidence’ (no date). Available at: https://www.frc.org.uk/Our-Work/Publications/APB/ISA-500-Audit-evidence.pdf.
‘ISA 530 Audit Sampling’ (no date). Available at: https://frc.org.uk/Our-Work/Publications/APB/ISA-530-Audit-sampling.pdf.
‘ISA 560: Subsequent Events’ (2016). FRC. Available at: https://frc.org.uk/getattachment/0f91e1df-57ab-4c56-aae8-ef366123fbfe/ISA-(UK)-560_final.pdf.
‘ISA 570 Going concern’ (no date). Available at: http://www.ifac.org/system/files/downloads/a031-2010-iaasb-handbook-isa-570.pdf.
‘ISA 700: Forming an opinion and reporting on financial statements’ (2016). FRC. Available at: https://www.frc.org.uk/getattachment/a08b0906-f40c-4735-bbc7-45908bee2b32/ISA-(UK)-700-Revised-June-2016_final.pdf.
‘ISA 705: Modifications to the opinion in the independent auditor’s report’ (2016). FRC. Available at: https://www.frc.org.uk/getattachment/1ee0a5be-cd77-4439-aa73-7e116c282272/ISA-(UK)-705-Revised-June-2016_final.pdf.
‘ISA 706: Emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s report’ (2016). FRC. Available at: https://www.frc.org.uk/getattachment/4d904034-aef7-49a5-8f63-be8cd7ccfbd1/ISA-(UK)-706-Revised-June-2016_final.pdf.
‘ISCQ1: Quality control for firms that perform audits and reviews of financial statements and other assurance and related services engagements’ (no date). Available at: http://www.ifac.org/system/files/downloads/2009_Auditing_Handbook_A007_ISQC_1.pdf.
Knechel, W.R. et al. (2013) ‘Audit Quality: Insights from the Academic Literature’, AUDITING: A Journal of Practice & Theory, 32(Supplement 1), pp. 385–421. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=87781476&site=ehost-live.
‘KPMG (2014), External Audit Strategy and Planning Memorandum for The Gateshead Housing Company’ (no date). Available at: https://images.template.net/wp-content/uploads/2016/04/27064808/External-Audit-Strategy-and-Planning-Memorandum-Free-Format-Download.pdf.
‘Marks & Spencer’s Annual Report and Financial statements 2016’ (no date a). Available at: http://annualreport.marksandspencer.com/M&S_AnnualReport_2016.pdf.
‘Marks & Spencer’s Annual Report and Financial statements 2016’ (no date b). Available at: http://annualreport.marksandspencer.com/M&S_AnnualReport_2016.pdf.
Porter, B., hÓgartaigh, C.Ó. and Baskerville, R. (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), pp. 215–247. Available at: https://doi.org/10.1111/j.1099-1123.2011.00444.x.
Porter, B., Ó hÓgartaigh, C. and Baskerville, R. (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), pp. 101–129. Available at: https://doi.org/10.1111/j.1099-1123.2011.00443.x.
Power, M. (2000) ‘The Audit Society - Second Thoughts’, International Journal of Auditing, 4(1), pp. 111–119. Available at: https://doi.org/10.1111/1099-1123.00306.
Power, M. (no date) ‘The Audit Explosion’. DEMOS. Available at: http://www.demos.co.uk/files/theauditexplosion.pdf.
Pratt, M.J. and Peursem, K.V. (1993) ‘Towards a conceptual framework for auditing’, Accounting Education, 2(1), pp. 11–32. Available at: https://doi.org/10.1080/09639289300000002.
Ronald R. Sims and Johannes Brinkmann (2003) ‘Enron Ethics (Or: Culture Matters More than Codes)’, Journal of Business Ethics, 45(3), pp. 243–256. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/25075069.
‘UK Corporate Governance Code 2016’ (2016). Financial Reporting Council. Available at: https://frc.org.uk/Our-Work/Publications/Corporate-Governance/Final-Draft-UK-Corporate-Governance-Code-2016.pdf.
W. Robert Knechel (no date) ‘The business risk audit: Origins, obstacles and opportunities’, The business risk audit: Origins, obstacles and opportunities, 32(4–5,), pp. 383–408. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://www.sciencedirect.com/science/article/pii/S0361368206000833.