Mục lục

  • Preliminary

  • Acknowledgments

  • Executive summary

  • Summary of report chapters

  • List of Tables

  • List of abbreviations and acronyms

  • DIVISION A

    • 1. Introduction and summary of findings

    • 2. Research method

    • DIVISION B

      • 3. Understanding of the audit and perceptions of the deliverables

      • 4. Communication

      • 5. Understanding of materiality

      • DIVISION C

        • 6. Developing business acumen and client and industry knowledge

        • 7. Attracting and supporting staff

        • 8. Retention of staff

        • DIVISION D

          • 9. Auditor independence

          • DIVISION E

            • 10. Regulatory reforms to audit

            • 11. Increasingly Prescriptive audits A Distraction for Auditors?

            • 12. The approach, operation and resources of regulators

            • DIVISION F

              • 13. Competition

              • DIVISION G

                • 14. Differential auditing standards

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