1.
Gray, I., Manson, S., Crawford, L.: The audit process: principles, practice and cases. Cengage, Australia (2019).
2.
Gray, I., Manson, S., Crawford, L.: The audit process: principles, practice and cases. Cengage, Australia (2019).
3.
Chandler, R., Edwards, J.R.: Recurring issues in auditing: back to the future? Accounting, Auditing & Accountability Journal. 9, 4–29 (1996). https://doi.org/10.1108/09513579610116330.
4.
Marks & Spencer’s Annual Report and Financial statements 2016, 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, https://www.frc.org.uk/getattachment/aa24dd60-5ca4-4cec-8c67-ac470b82f931/ISA-(UK)-200-Revised-June-2016_final.pdf, (2016).
6.
Companies Act 2006 Part 16, http://www.legislation.gov.uk/ukpga/2006/46/part/16.
7.
UK Corporate Governance Code 2016, https://frc.org.uk/Our-Work/Publications/Corporate-Governance/Final-Draft-UK-Corporate-Governance-Code-2016.pdf, (2016).
8.
Gray, I., Manson, S., Crawford, L.: The audit process: principles, practice and cases. Cengage, Australia (2019).
9.
Pratt, M.J., Peursem, K.V.: Towards a conceptual framework for auditing. Accounting Education. 2, 11–32 (1993). https://doi.org/10.1080/09639289300000002.
10.
Power, M.: The Audit Explosion, http://www.demos.co.uk/files/theauditexplosion.pdf.
11.
Power, M.: The Audit Society - Second Thoughts. International Journal of Auditing. 4, 111–119 (2000). https://doi.org/10.1111/1099-1123.00306.
12.
Gray, I., Manson, S., Crawford, L.: The audit process: principles, practice and cases. Cengage, Australia (2019).
13.
W. Robert Knechel: The business risk audit: Origins, obstacles and opportunities. The business risk audit: Origins, obstacles and opportunities. 32, 383–408.
14.
KPMG (2014), External Audit Strategy and Planning Memorandum for The Gateshead Housing Company, 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, https://www.frc.org.uk/getattachment/44a4c993-03f2-4197-920c-a65ed9660183/ISA-(UK)-300-Revised-June-2016_final.pdf, (2016).
16.
ISA 315: Identifying and assessing the risks of material misstatement through understanding the entity and its environment, 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, https://www.frc.org.uk/getattachment/163782e0-f168-4992-9cd3-c22dee7ce22f/ISA-(UK)-320-Revised-June-2016_final.pdf, (2016).
18.
Gray, I., Manson, S., Crawford, L.: The audit process: principles, practice and cases. Cengage, Australia (2019).
19.
Elder, R.J., Akresh, A.D., Glover, S.M., Higgs, J.L., Liljegren, J.: Audit Sampling Research: A Synthesis and Implications for Future Research. AUDITING: A Journal of Practice & Theory. 32, 99–129 (2013). https://doi.org/10.2308/ajpt-50394.
20.
ISA 500 Audit Evidence, https://www.frc.org.uk/Our-Work/Publications/APB/ISA-500-Audit-evidence.pdf.
21.
ISA 530 Audit Sampling, 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. Cengage, Australia (2019).
23.
Gray, I., Manson, S., Crawford, L.: The audit process: principles, practice and cases. Cengage, Australia (2019).
24.
ISA 560: Subsequent Events, https://frc.org.uk/getattachment/0f91e1df-57ab-4c56-aae8-ef366123fbfe/ISA-(UK)-560_final.pdf, (2016).
25.
ISA 570 Going concern, 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. Cengage, Australia (2019).
27.
Gray, G.L., Turner, J.L., Coram, P.J., Mock, T.J.: Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report by Financial Statement Preparers, Users, and Auditors. Accounting Horizons. 25, 659–684 (2011). https://doi.org/10.2308/acch-50060.
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. 19, 15–36 (2015). https://doi.org/10.1111/ijau.12031.
29.
Marks & Spencer’s Annual Report and Financial statements 2016, http://annualreport.marksandspencer.com/M&S_AnnualReport_2016.pdf.
30.
ISA 700: Forming an opinion and reporting on financial statements, https://www.frc.org.uk/getattachment/a08b0906-f40c-4735-bbc7-45908bee2b32/ISA-(UK)-700-Revised-June-2016_final.pdf, (2016).
31.
ISA 705: Modifications to the opinion in the independent auditor’s report, https://www.frc.org.uk/getattachment/1ee0a5be-cd77-4439-aa73-7e116c282272/ISA-(UK)-705-Revised-June-2016_final.pdf, (2016).
32.
ISA 706: Emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s report, https://www.frc.org.uk/getattachment/4d904034-aef7-49a5-8f63-be8cd7ccfbd1/ISA-(UK)-706-Revised-June-2016_final.pdf, (2016).
33.
FRC, Extended Auditor’s Reports: A review of experience in the first year, 2015, https://frc.org.uk/Extended-auditors-reports.pdf.
34.
FRC, Extended Auditor’s Reports: A further review of experience, 2016, 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. Cengage, Australia (2019).
36.
Ronald R. Sims and Johannes Brinkmann: Enron Ethics (Or: Culture Matters More than Codes). Journal of Business Ethics. 45, 243–256 (2003).
37.
Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3: Auditor Independence and Audit Risk: A Reconceptualization. Journal of International Accounting Research. 4, 39–71 (2005).
38.
FRC Revised Ethical Standard 2016, 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. 4, 39–71 (2005).
40.
2016 IESBA Handbook of the Code of Ethics for Professional Accountants, https://www.ethicsboard.org/iesba-code.
41.
ICAS Shades of Grey Ethical Dilemmas, 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. Cengage, Australia (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. 43, 56–81 (2013). https://doi.org/10.1080/00014788.2012.703079.
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. 19, 15–36 (2015). https://doi.org/10.1111/ijau.12031.
45.
Knechel, W.R., Krishnan, G.V., Pevzner, M., Shefchik, L.B., Velury, U.K.: Audit Quality: Insights from the Academic Literature. AUDITING: A Journal of Practice & Theory. 32, 385–421 (2013).
46.
Audit Quality Inspections Annual Report 2014/15, 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, https://frc.org.uk/Our-Work/Publications/Audit-Quality-Review/Audit-Quality-Thematic-Review-Firms-audit-qualit.pdf.
48.
Audit Firm Governance Code, 2016, 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, 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, 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. Cengage, Australia (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. 16, 101–129 (2012). https://doi.org/10.1111/j.1099-1123.2011.00443.x.
53.
Porter, B., hÓgartaigh, C.Ó., 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. 16, 215–247 (2012). https://doi.org/10.1111/j.1099-1123.2011.00444.x.
54.
Cousins, J., Mitchell, A., Sikka, P.: Auditor Liability: the Other Side of The Debate. Critical Perspectives on Accounting. 10, 283–312 (1999). https://doi.org/10.1006/cpac.1998.0322.