[1]
I. Gray, S. Manson, and L. Crawford, The audit process: principles, practice and cases, Seventh edition. Australia: Cengage, 2019.
[2]
I. Gray, S. Manson, and L. Crawford, The audit process: principles, practice and cases, Seventh edition. Australia: Cengage, 2019.
[3]
R. Chandler and J. R. Edwards, ‘Recurring issues in auditing: back to the future?’, Accounting, Auditing & Accountability Journal, vol. 9, no. 2, pp. 4–29, May 1996, doi: 10.1108/09513579610116330.
[4]
‘Marks & Spencer’s Annual Report and Financial statements 2016’. [Online]. Available: http://annualreport.marksandspencer.com/M&S_AnnualReport_2016.pdf
[5]
‘ISA 200: Overall objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing’. FRC, 2016 [Online]. Available: https://www.frc.org.uk/getattachment/aa24dd60-5ca4-4cec-8c67-ac470b82f931/ISA-(UK)-200-Revised-June-2016_final.pdf
[6]
‘Companies Act 2006 Part 16’. Statute Law Database [Online]. Available: http://www.legislation.gov.uk/ukpga/2006/46/part/16
[7]
‘UK Corporate Governance Code 2016’. Financial Reporting Council, 2016 [Online]. Available: https://frc.org.uk/Our-Work/Publications/Corporate-Governance/Final-Draft-UK-Corporate-Governance-Code-2016.pdf
[8]
I. Gray, S. Manson, and L. Crawford, The audit process: principles, practice and cases, Seventh edition. Australia: Cengage, 2019.
[9]
M. J. Pratt and K. V. Peursem, ‘Towards a conceptual framework for auditing’, Accounting Education, vol. 2, no. 1, pp. 11–32, Mar. 1993, doi: 10.1080/09639289300000002.
[10]
M. Power, ‘The Audit Explosion’. DEMOS [Online]. Available: http://www.demos.co.uk/files/theauditexplosion.pdf
[11]
M. Power, ‘The Audit Society - Second Thoughts’, International Journal of Auditing, vol. 4, no. 1, pp. 111–119, Mar. 2000, doi: 10.1111/1099-1123.00306.
[12]
I. Gray, S. Manson, and L. Crawford, The audit process: principles, practice and cases, Seventh edition. Australia: Cengage, 2019.
[13]
W. Robert Knechel, ‘The business risk audit: Origins, obstacles and opportunities’, The business risk audit: Origins, obstacles and opportunities, vol. 32, no. 4–5, pp. 383–408 [Online]. Available: http://ezproxy.lib.gla.ac.uk/login?url=http://www.sciencedirect.com/science/article/pii/S0361368206000833
[14]
‘KPMG (2014), External Audit Strategy and Planning Memorandum for The Gateshead Housing Company’. [Online]. Available: https://images.template.net/wp-content/uploads/2016/04/27064808/External-Audit-Strategy-and-Planning-Memorandum-Free-Format-Download.pdf
[15]
‘ISA 300: Planning an audit of financial statements’. FRC, 2016 [Online]. Available: https://www.frc.org.uk/getattachment/44a4c993-03f2-4197-920c-a65ed9660183/ISA-(UK)-300-Revised-June-2016_final.pdf
[16]
‘ISA 315: Identifying and assessing the risks of material misstatement through understanding the entity and its environment’. [Online]. Available: https://www.frc.org.uk/Our-Work/Publications/APB/ISA-315-Identifying-and-assessing-risks-of-materia.pdf
[17]
‘ISA 320: Materiality in planning and performing an audit’. FRC, 2016 [Online]. Available: https://www.frc.org.uk/getattachment/163782e0-f168-4992-9cd3-c22dee7ce22f/ISA-(UK)-320-Revised-June-2016_final.pdf
[18]
I. Gray, S. Manson, and L. Crawford, The audit process: principles, practice and cases, Seventh edition. Australia: Cengage, 2019.
[19]
R. J. Elder, A. D. Akresh, S. M. Glover, J. L. Higgs, and J. Liljegren, ‘Audit Sampling Research: A Synthesis and Implications for Future Research’, AUDITING: A Journal of Practice & Theory, vol. 32, no. Supplement 1, pp. 99–129, May 2013, doi: 10.2308/ajpt-50394.
[20]
‘ISA 500 Audit Evidence’. [Online]. Available: https://www.frc.org.uk/Our-Work/Publications/APB/ISA-500-Audit-evidence.pdf
[21]
‘ISA 530 Audit Sampling’. [Online]. Available: https://frc.org.uk/Our-Work/Publications/APB/ISA-530-Audit-sampling.pdf
[22]
I. Gray, S. Manson, and L. Crawford, The audit process: principles, practice and cases, Seventh edition. Australia: Cengage, 2019.
[23]
I. Gray, S. Manson, and L. Crawford, The audit process: principles, practice and cases, Seventh edition. Australia: Cengage, 2019.
[24]
‘ISA 560: Subsequent Events’. FRC, 2016 [Online]. Available: https://frc.org.uk/getattachment/0f91e1df-57ab-4c56-aae8-ef366123fbfe/ISA-(UK)-560_final.pdf
[25]
‘ISA 570 Going concern’. [Online]. Available: http://www.ifac.org/system/files/downloads/a031-2010-iaasb-handbook-isa-570.pdf
[26]
I. Gray, S. Manson, and L. Crawford, The audit process: principles, practice and cases, Seventh edition. Australia: Cengage, 2019.
[27]
G. L. Gray, J. L. Turner, P. J. Coram, and T. J. Mock, ‘Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report by Financial Statement Preparers, Users, and Auditors’, Accounting Horizons, vol. 25, no. 4, pp. 659–684, Dec. 2011, doi: 10.2308/acch-50060.
[28]
V. Beattie, S. Fearnley, and T. Hines, ‘Auditor-Client Interactions in the Changed UK Regulatory Environment - A Revised Grounded Theory Model’, International Journal of Auditing, vol. 19, no. 1, pp. 15–36, Mar. 2015, doi: 10.1111/ijau.12031.
[29]
‘Marks & Spencer’s Annual Report and Financial statements 2016’. [Online]. Available: http://annualreport.marksandspencer.com/M&S_AnnualReport_2016.pdf
[30]
‘ISA 700: Forming an opinion and reporting on financial statements’. FRC, 2016 [Online]. Available: https://www.frc.org.uk/getattachment/a08b0906-f40c-4735-bbc7-45908bee2b32/ISA-(UK)-700-Revised-June-2016_final.pdf
[31]
‘ISA 705: Modifications to the opinion in the independent auditor’s report’. FRC, 2016 [Online]. Available: https://www.frc.org.uk/getattachment/1ee0a5be-cd77-4439-aa73-7e116c282272/ISA-(UK)-705-Revised-June-2016_final.pdf
[32]
‘ISA 706: Emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s report’. FRC, 2016 [Online]. Available: https://www.frc.org.uk/getattachment/4d904034-aef7-49a5-8f63-be8cd7ccfbd1/ISA-(UK)-706-Revised-June-2016_final.pdf
[33]
‘FRC, Extended Auditor’s Reports: A review of experience in the first year, 2015’. [Online]. Available: https://frc.org.uk/Extended-auditors-reports.pdf
[34]
‘FRC, Extended Auditor’s Reports: A further review of experience, 2016’. [Online]. Available: https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/Report-on-the-Second-Year-Experience-of-Extended-A.pdf
[35]
I. Gray, S. Manson, and L. Crawford, The audit process: principles, practice and cases, Seventh edition. Australia: Cengage, 2019.
[36]
Ronald R. Sims and Johannes Brinkmann, ‘Enron Ethics (Or: Culture Matters More than Codes)’, Journal of Business Ethics, vol. 45, no. 3, pp. 243–256, 2003 [Online]. Available: http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/25075069
[37]
Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3, ‘Auditor Independence and Audit Risk: A Reconceptualization.’, Journal of International Accounting Research, vol. 4, pp. 39–71, 2005 [Online]. Available: http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17001662&site=ehost-live
[38]
‘FRC Revised Ethical Standard 2016’. [Online]. Available: https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/Revised-Ethical-Standard-June-2016.pdf
[39]
Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3, ‘Auditor Independence and Audit Risk: A Reconceptualization.’, Journal of International Accounting Research, vol. 4, pp. 39–71, 2005 [Online]. Available: http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17001662&site=ehost-live
[40]
‘2016 IESBA Handbook of the Code of Ethics for Professional Accountants’. [Online]. Available: https://www.ethicsboard.org/iesba-code
[41]
‘ICAS Shades of Grey Ethical Dilemmas’. [Online]. Available: https://www.icas.com/__data/assets/pdf_file/0011/2009/F8004-ICAS-Shades-of-Grey-Ethical-Dilemmas.pdf
[42]
I. Gray, S. Manson, and L. Crawford, The audit process: principles, practice and cases, Seventh edition. Australia: Cengage, 2019.
[43]
V. Beattie, S. Fearnley, and T. Hines, ‘Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment’, Accounting and Business Research, vol. 43, no. 1, pp. 56–81, Feb. 2013, doi: 10.1080/00014788.2012.703079.
[44]
V. Beattie, S. Fearnley, and T. Hines, ‘Auditor-Client Interactions in the Changed UK Regulatory Environment - A Revised Grounded Theory Model’, International Journal of Auditing, vol. 19, no. 1, pp. 15–36, Mar. 2015, doi: 10.1111/ijau.12031.
[45]
W. R. Knechel, G. V. Krishnan, M. Pevzner, L. B. Shefchik, and U. K. Velury, ‘Audit Quality: Insights from the Academic Literature’, AUDITING: A Journal of Practice & Theory, vol. 32, no. Supplement 1, pp. 385–421, May 2013 [Online]. Available: http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=87781476&site=ehost-live
[46]
‘Audit Quality Inspections Annual Report 2014/15’. [Online]. Available: https://www.frc.org.uk/Our-Work/Publications/Audit-Quality-Review/Audit-Quality-Inspections-Annual-Report-2014-15.pdf
[47]
‘Audit Quality Thematic Review, Firms’ audit quality monitoring, 2016’. [Online]. Available: https://frc.org.uk/Our-Work/Publications/Audit-Quality-Review/Audit-Quality-Thematic-Review-Firms-audit-qualit.pdf
[48]
‘Audit Firm Governance Code, 2016’. [Online]. Available: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Audit-Firm-Governance-Code.aspx
[49]
‘ISA 220: Quality control for an audit of financial statements’. [Online]. Available: https://www.frc.org.uk/Our-Work/Publications/APB/ISA-220-Quality-control-for-an-audit-of-financial.pdf
[50]
‘ISCQ1: Quality control for firms that perform audits and reviews of financial statements and other assurance and related services engagements’. [Online]. Available: http://www.ifac.org/system/files/downloads/2009_Auditing_Handbook_A007_ISQC_1.pdf
[51]
I. Gray, S. Manson, and L. Crawford, The audit process: principles, practice and cases, Seventh edition. Australia: Cengage, 2019.
[52]
B. Porter, C. Ó hÓgartaigh, and R. Baskerville, ‘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, vol. 16, no. 2, pp. 101–129, Jul. 2012, doi: 10.1111/j.1099-1123.2011.00443.x.
[53]
B. Porter, C. Ó. hÓgartaigh, and R. Baskerville, ‘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, vol. 16, no. 3, pp. 215–247, Nov. 2012, doi: 10.1111/j.1099-1123.2011.00444.x.
[54]
J. Cousins, A. Mitchell, and P. Sikka, ‘Auditor Liability: the Other Side of The Debate’, Critical Perspectives on Accounting, vol. 10, no. 3, pp. 283–312, Jun. 1999, doi: 10.1006/cpac.1998.0322.