‘2016 IESBA Handbook of the Code of Ethics for Professional Accountants’. Web. <https://www.ethicsboard.org/iesba-code>.
‘Audit Firm Governance Code, 2016’. Web. <https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Audit-Firm-Governance-Code.aspx>.
‘Audit Quality Inspections Annual Report 2014/15’. Web. <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’. Web. <https://frc.org.uk/Our-Work/Publications/Audit-Quality-Review/Audit-Quality-Thematic-Review-Firms-audit-qualit.pdf>.
Beattie, Vivien, Stella Fearnley, and Tony Hines. ‘Auditor-Client Interactions in the Changed UK Regulatory Environment - A Revised Grounded Theory Model’. International Journal of Auditing 19.1 (2015): 15–36. Web.
---. ‘Auditor-Client Interactions in the Changed UK Regulatory Environment - A Revised Grounded Theory Model’. International Journal of Auditing 19.1 (2015): 15–36. Web.
---. ‘Perceptions of Factors Affecting Audit Quality in the Post-SOX UK Regulatory Environment’. Accounting and Business Research 43.1 (2013): 56–81. Web.
Chandler, Roy, and John Richard Edwards. ‘Recurring Issues in Auditing: Back to the Future?’ Accounting, Auditing & Accountability Journal 9.2 (1996): 4–29. Web.
‘Companies Act 2006 Part 16’. Web. <http://www.legislation.gov.uk/ukpga/2006/46/part/16>.
Cousins, Jim, Austin Mitchell, and Prem Sikka. ‘Auditor Liability: The Other Side of The Debate’. Critical Perspectives on Accounting 10.3 (1999): 283–312. Web.
Elder, Randal J. et al. ‘Audit Sampling Research: A Synthesis and Implications for Future Research’. AUDITING: A Journal of Practice & Theory 32.Supplement 1 (2013): 99–129. Web.
Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3. ‘Auditor Independence and Audit Risk: A Reconceptualization.’ Journal of International Accounting Research 4 (2005): 39–71. Web. <http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17001662&site=ehost-live>.
---. ‘Auditor Independence and Audit Risk: A Reconceptualization.’ Journal of International Accounting Research 4 (2005): 39–71. Web. <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’. Web. <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’. Web. <https://frc.org.uk/Extended-auditors-reports.pdf>.
‘FRC Revised Ethical Standard 2016’. Web. <https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/Revised-Ethical-Standard-June-2016.pdf>.
Gray, Glen L. et al. ‘Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report by Financial Statement Preparers, Users, and Auditors’. Accounting Horizons 25.4 (2011): 659–684. Web.
Gray, Iain, Stuart Manson, and Louise Crawford. The Audit Process: Principles, Practice and Cases. Seventh edition. Australia: Cengage, 2019. Print.
---. The Audit Process: Principles, Practice and Cases. Seventh edition. Australia: Cengage, 2019. Print.
---. The Audit Process: Principles, Practice and Cases. Seventh edition. Australia: Cengage, 2019. Print.
---. The Audit Process: Principles, Practice and Cases. Seventh edition. Australia: Cengage, 2019. Print.
---. The Audit Process: Principles, Practice and Cases. Seventh edition. Australia: Cengage, 2019. Print.
---. The Audit Process: Principles, Practice and Cases. Seventh edition. Australia: Cengage, 2019. Print.
---. The Audit Process: Principles, Practice and Cases. Seventh edition. Australia: Cengage, 2019. Print.
---. The Audit Process: Principles, Practice and Cases. Seventh edition. Australia: Cengage, 2019. Print.
---. The Audit Process: Principles, Practice and Cases. Seventh edition. Australia: Cengage, 2019. Print.
---. The Audit Process: Principles, Practice and Cases. Seventh edition. Australia: Cengage, 2019. Print.
---. The Audit Process: Principles, Practice and Cases. Seventh edition. Australia: Cengage, 2019. Print.
‘ICAS Shades of Grey Ethical Dilemmas’. Web. <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. Web. <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’. Web. <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. Web. <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’. Web. <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. Web. <https://www.frc.org.uk/getattachment/163782e0-f168-4992-9cd3-c22dee7ce22f/ISA-(UK)-320-Revised-June-2016_final.pdf>.
‘ISA 500 Audit Evidence’. Web. <https://www.frc.org.uk/Our-Work/Publications/APB/ISA-500-Audit-evidence.pdf>.
‘ISA 530 Audit Sampling’. Web. <https://frc.org.uk/Our-Work/Publications/APB/ISA-530-Audit-sampling.pdf>.
‘ISA 560: Subsequent Events’. 2016. Web. <https://frc.org.uk/getattachment/0f91e1df-57ab-4c56-aae8-ef366123fbfe/ISA-(UK)-560_final.pdf>.
‘ISA 570 Going Concern’. Web. <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. Web. <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. Web. <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. Web. <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’. Web. <http://www.ifac.org/system/files/downloads/2009_Auditing_Handbook_A007_ISQC_1.pdf>.
Knechel, W. Robert et al. ‘Audit Quality: Insights from the Academic Literature’. AUDITING: A Journal of Practice & Theory 32.Supplement 1 (2013): 385–421. Web. <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’. Web. <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’. Web. <http://annualreport.marksandspencer.com/M&S_AnnualReport_2016.pdf>.
‘---’. Web. <http://annualreport.marksandspencer.com/M&S_AnnualReport_2016.pdf>.
Porter, Brenda, Ciaran Ó hÓgartaigh, and Rachel 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 16.3 (2012): 215–247. Web.
Porter, Brenda, Ciaran Ó hÓgartaigh, and Rachel 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 16.2 (2012): 101–129. Web.
Power, Michael. ‘The Audit Explosion’. Web. <http://www.demos.co.uk/files/theauditexplosion.pdf>.
---. ‘The Audit Society - Second Thoughts’. International Journal of Auditing 4.1 (2000): 111–119. Web.
Pratt, Michael J., and Karen Van Peursem. ‘Towards a Conceptual Framework for Auditing’. Accounting Education 2.1 (1993): 11–32. Web.
Ronald R. Sims and Johannes Brinkmann. ‘Enron Ethics (Or: Culture Matters More than Codes)’. Journal of Business Ethics 45.3 (2003): 243–256. Web. <http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/25075069>.
‘UK Corporate Governance Code 2016’. 2016. Web. <https://frc.org.uk/Our-Work/Publications/Corporate-Governance/Final-Draft-UK-Corporate-Governance-Code-2016.pdf>.
W. Robert Knechel. ‘The Business Risk Audit: Origins, Obstacles and Opportunities’. The business risk audit: Origins, obstacles and opportunities 32.4–5, 383–408. Web. <http://ezproxy.lib.gla.ac.uk/login?url=http://www.sciencedirect.com/science/article/pii/S0361368206000833>.
