20030101-Audit-methodology-risk-management-and-non-audit-services

Object Type: Asset
In Folder: briefings (archive-ids)

Expand to show object metadata

20030101-Audit-methodology-risk-management-and-non-audit-services

In this, the fifth Trustees' lecture, David Gwilliam examined the contentious issue of whether accounting and audit firms should continue to be allowed to provide services other than audit to their audit clients in the context of developments in audit approach and methodology and perceived changes in the auditor's role in the private sector. Recent high profile accounting and audit cases in North America, for example Enron, WorldCom, Xerox, and the legislative changes introduced by the Sarbanes-Oxley Act provide a background to the analysis and comparisons are drawn with the situation in the UK and the linked pressures for regulatory change in the UK.

Dublin Core Metadata

title: Audit methodology, risk management and non-audit services: what can we learn from the recent past and what lies ahead?

creator: David Gwilliam

subject:

description: In this, the fifth Trustees' lecture, David Gwilliam examined the contentious issue of whether accounting and audit firms should continue to be allowed to provide services other than audit to their audit clients in the context of developments in audit approach and methodology and perceived changes in the auditor's role in the private sector. Recent high profile accounting and audit cases in North America, for example Enron, WorldCom, Xerox, and the legislative changes introduced by the Sarbanes-Oxley Act provide a background to the analysis and comparisons are drawn with the situation in the UK and the linked pressures for regulatory change in the UK.

publisher: ICAEW Centre for Business Performance

contributor: ICAEW Charitable Trust

date: 2003-01-01

type: text

format: pdf

identifier: Briefing 05/03

source:

language: en

relation: Briefing

coverage:

rights:

Show more ▼