1.
Gray I, Manson S, Crawford L. The audit process: principles, practice and cases. Seventh edition. Australia: Cengage; 2019.
2.
Gray I, Manson S, Crawford L. The audit process: principles, practice and cases. Seventh edition. Australia: Cengage; 2019.
3.
Chandler R, Edwards JR. Recurring issues in auditing: back to the future? Accounting, Auditing & Accountability Journal. 1996 May;9(2):4–29.
4.
Marks & Spencer’s Annual Report and Financial statements 2016 [Internet]. Available from: 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 [Internet]. FRC; 2016. Available from: 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 [Internet]. Statute Law Database; Available from: http://www.legislation.gov.uk/ukpga/2006/46/part/16
7.
UK Corporate Governance Code 2016 [Internet]. Financial Reporting Council; 2016. Available from: https://frc.org.uk/Our-Work/Publications/Corporate-Governance/Final-Draft-UK-Corporate-Governance-Code-2016.pdf
8.
Gray I, Manson S, Crawford L. The audit process: principles, practice and cases. Seventh edition. Australia: Cengage; 2019.
9.
Pratt MJ, Peursem KV. Towards a conceptual framework for auditing. Accounting Education. 1993 Mar;2(1):11–32.
10.
Power M. The Audit Explosion [Internet]. DEMOS; Available from: http://www.demos.co.uk/files/theauditexplosion.pdf
11.
Power M. The Audit Society - Second Thoughts. International Journal of Auditing. 2000 Mar;4(1):111–119.
12.
Gray I, Manson S, Crawford L. 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 [Internet]. 32(4–5,):383–408. Available from: 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 [Internet]. Available from: 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 [Internet]. FRC; 2016. Available from: 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 [Internet]. Available from: 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 [Internet]. FRC; 2016. Available from: https://www.frc.org.uk/getattachment/163782e0-f168-4992-9cd3-c22dee7ce22f/ISA-(UK)-320-Revised-June-2016_final.pdf
18.
Gray I, Manson S, Crawford L. The audit process: principles, practice and cases. Seventh edition. Australia: Cengage; 2019.
19.
Elder RJ, Akresh AD, Glover SM, Higgs JL, Liljegren J. Audit Sampling Research: A Synthesis and Implications for Future Research. AUDITING: A Journal of Practice & Theory. 2013 May;32(Supplement 1):99–129.
20.
ISA 500 Audit Evidence [Internet]. Available from: https://www.frc.org.uk/Our-Work/Publications/APB/ISA-500-Audit-evidence.pdf
21.
ISA 530 Audit Sampling [Internet]. Available from: https://frc.org.uk/Our-Work/Publications/APB/ISA-530-Audit-sampling.pdf
22.
Gray I, Manson S, Crawford L. The audit process: principles, practice and cases. Seventh edition. Australia: Cengage; 2019.
23.
Gray I, Manson S, Crawford L. The audit process: principles, practice and cases. Seventh edition. Australia: Cengage; 2019.
24.
ISA 560: Subsequent Events [Internet]. FRC; 2016. Available from: https://frc.org.uk/getattachment/0f91e1df-57ab-4c56-aae8-ef366123fbfe/ISA-(UK)-560_final.pdf
25.
ISA 570 Going concern [Internet]. Available from: http://www.ifac.org/system/files/downloads/a031-2010-iaasb-handbook-isa-570.pdf
26.
Gray I, Manson S, Crawford L. The audit process: principles, practice and cases. Seventh edition. Australia: Cengage; 2019.
27.
Gray GL, Turner JL, Coram PJ, Mock TJ. Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report by Financial Statement Preparers, Users, and Auditors. Accounting Horizons. 2011 Dec;25(4):659–684.
28.
Beattie V, Fearnley S, Hines T. Auditor-Client Interactions in the Changed UK Regulatory Environment - A Revised Grounded Theory Model. International Journal of Auditing. 2015 Mar;19(1):15–36.
29.
Marks & Spencer’s Annual Report and Financial statements 2016 [Internet]. Available from: http://annualreport.marksandspencer.com/M&S_AnnualReport_2016.pdf
30.
ISA 700: Forming an opinion and reporting on financial statements [Internet]. FRC; 2016. Available from: 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 [Internet]. FRC; 2016. Available from: 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 [Internet]. FRC; 2016. Available from: 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 [Internet]. Available from: https://frc.org.uk/Extended-auditors-reports.pdf
34.
FRC, Extended Auditor’s Reports: A further review of experience, 2016 [Internet]. Available from: https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/Report-on-the-Second-Year-Experience-of-Extended-A.pdf
35.
Gray I, Manson S, Crawford L. 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 [Internet]. SpringerSpringer; 2003;45(3):243–256. Available from: 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 [Internet]. 2005;4:39–71. Available from: 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 [Internet]. Available from: 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 [Internet]. 2005;4:39–71. Available from: 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 [Internet]. Available from: https://www.ethicsboard.org/iesba-code
41.
ICAS Shades of Grey Ethical Dilemmas [Internet]. Available from: https://www.icas.com/__data/assets/pdf_file/0011/2009/F8004-ICAS-Shades-of-Grey-Ethical-Dilemmas.pdf
42.
Gray I, Manson S, Crawford L. The audit process: principles, practice and cases. Seventh edition. Australia: Cengage; 2019.
43.
Beattie V, Fearnley S, Hines T. Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment. Accounting and Business Research. 2013 Feb;43(1):56–81.
44.
Beattie V, Fearnley S, Hines T. Auditor-Client Interactions in the Changed UK Regulatory Environment - A Revised Grounded Theory Model. International Journal of Auditing. 2015 Mar;19(1):15–36.
45.
Knechel WR, Krishnan GV, Pevzner M, Shefchik LB, Velury UK. Audit Quality: Insights from the Academic Literature. AUDITING: A Journal of Practice & Theory [Internet]. 2013 May;32(Supplement 1):385–421. Available from: 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 [Internet]. Available from: 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 [Internet]. Available from: https://frc.org.uk/Our-Work/Publications/Audit-Quality-Review/Audit-Quality-Thematic-Review-Firms-audit-qualit.pdf
48.
Audit Firm Governance Code, 2016 [Internet]. Available from: 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 [Internet]. Available from: 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 [Internet]. Available from: http://www.ifac.org/system/files/downloads/2009_Auditing_Handbook_A007_ISQC_1.pdf
51.
Gray I, Manson S, Crawford L. The audit process: principles, practice and cases. Seventh edition. Australia: Cengage; 2019.
52.
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 Jul;16(2):101–129.
53.
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 Nov;16(3):215–247.
54.
Cousins J, Mitchell A, Sikka P. Auditor Liability: the Other Side of The Debate. Critical Perspectives on Accounting. 1999 Jun;10(3):283–312.