Behind Closed Doors: What Company Audit is Really About [electronic resource]

• Tác giả: V Beattie, R Brandt, S Fearnley
• ISBN-13: 978-0230599413
• Ký hiệu phân loại: 657 Accounting
• Mô tả vật lý: XXII, 309 p. , online resource.
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 305738
• Chủ đề: 1. Accounting; 2. Business enterprises-Finance; 3. Macroeconomics; 5. Corporate Finance; 6. Financial Accounting; 7. Macroeconomics and Monetary Economics

Tóm tắt

This book takes us 'behind closed doors' to uncover the nature of the relationship between the audit engagement partner and the company finance director in major listed companies. Based on matched interviews with finance directors and audited engagement partners of six listed companies, the book uncovers both sides' perceptions of how contentious and non-contentious issues are resolved. New insights are provided about the workings of the audit process itself, how negotiation is conducted and the personal relationships and balance of power between the auditors and the board of directors.