Index
Siddhartha Sankar Saha
(Department of Commerce, University of Calcutta, Kolkata, India)
Mitrendu Narayan Roy
(Goenka College of Commerce and Business Administration, University of Calcutta, Kolkata, India)
Quality Control Procedure for Statutory Financial Audit
ISBN: 978-1-78714-227-5, eISBN: 978-1-78714-226-8
Publication date: 30 June 2017
This content is currently only available as a PDF
Citation
Saha, S.S. and Roy, M.N. (2017), "Index", Quality Control Procedure for Statutory Financial Audit, Emerald Publishing Limited, Leeds, pp. 297-310. https://doi.org/10.1108/978-1-78714-226-820171002
Publisher
:Emerald Publishing Limited
Copyright © 2017 Emerald Publishing Limited
INDEX
Note: Page numbers followed by ‘n’ with number indicate notes.
AASB. See Auditing and Assurance Standards Board (AASB)
Acceptance and continuance of client relationship and audit engagements
in USA
, 50
in UK
, 75
in India
, 97
Acceptance and continuance of the client relationship and specific engagements
in USA
, 46
in UK
, 71
in India
, 94–95
Accounting estimate(s)
, 86–87
auditing
, 122, 155, 179, 194, 215, 233
based on ISA (UK & Ireland)-540
, 86–87
based on SAS-122 (AU-C 540)
, 61–62
SA-540
, 106–108
Accounting firm(s)
, 27–28, 134
of auditors
, 3
quality control policies of
in India
, 93–96
in UK
, 69–74
in USA
, 45–49
structured governance arrangements
, 27–28
Agreement (A)
, 133, 184, 274
American Institute of Certified Public Accountants (AICPA)
, 46
Annual reports
, 30
Appointment procedure for statutory auditor
in USA
, 67
in UK
, 91
in India
, 110
Appointment procedure of statutory auditor
, 124
ASB. See Auditing Standards Board (ASB)
Assignment of engagement teams
in USA
, 50
in UK
, 75
in India
, 97
Assurance, firm
, 3
Attitude to authority
, 36
AU Section-161
, 49
AU Section-220
, 49–50
Audit
, 3
firm inspection
, 30
inspection mechanism
, 125
methodology
, 28
quality control for audit procedure
, 185, 186–187
regulations
, 36–37
Audit documentation
, 87–88, 122–123, 128, 195–196, 197, 215, 217, 233, 236
Chi-square test of homogeneity
, 179, 181
respondents percentage
, 155–159
SA-230
, 108
USA
, 62–64
Audit engagement
, 78–79, 119, 128, 142, 188–189, 203, 207, 225, 227
Chi-square test of homogeneity
, 169, 171
SA-210
, 99–100
USA
, 53–54
Audit evidence
, 81–82, 120, 128, 191–192, 193, 209, 211–212, 229, 231
Chi-square test of homogeneity
, 174–176
respondents percentage
, 148–152
SA-500
, 102–103
Audit Firm Governance Code
, 70
Audit inspection mechanism
in USA
, 68
in UK
, 92
in India
, 111–112
Audit planning
, 81, 120, 128, 190–191, 209, 210, 229–230
Chi-square test of homogeneity
, 169, 173
respondents percentage
, 145–148
SA-300
, 102
USA
, 56–57
Audit policies and procedures of engagement team
in India
accounting estimate
, 106–108
audit documentation
, 108
audit engagement
, 99–100
audit evidence
, 102–103
audit planning
, 102
audit report
, 109–110
audit sampling
, 103
internal control system and role of internal auditors
, 100–101
overall objectives of independent auditor
, 99
quality control policies of engagement team
, 97–99
working of expert
, 105–106
in UK
, 74
accounting estimates
, 86–87
audit documentation
, 87–88
audit engagement
, 78–79
audit evidence
, 81–82
audit planning
, 81
audit report
, 88–90
audit sampling
, 82–83
external party confirmation
, 83–84
internal control system and role of internal auditors
, 79–80
overall objectives of independent auditor
, 77–78
quality control policies of engagement team
, 74–77
work of expert
, 84–85
in USA
, 49
accounting estimates
, 61–62
audit documentation
, 62–64
audit engagement
, 53–54
audit evidence
, 57–58
audit planning
, 56–57
audit report
, 64–66
audit sampling
, 58
external party confirmation
, 59–60
internal control system and role of internal auditors
, 54–56
objectives of independent auditor
, 52–53
quality control policies of engagement team
, 49–52
work of expert
, 60–61
Audit quality
, 6, 10, 26
contextual factors of
, 33–37
factors of audit quality
, 26
input factors
, 27–28
output factors
, 29–30
process factors
, 28–29
regulatory framework at international level
, 37–39
Audit report
, 88–90, 123–124, 128, 196–198, 215, 218, 237, 238
Chi-square test of homogeneity
, 179, 181
respondents percentage
, 159
SA-700
, 109–110
USA
, 64–66
Audit sampling
, 82–83, 121, 128, 192, 194, 209, 213, 229, 229–233, 234
Chi-square test of homogeneity
, 174, 177
respondents percentage
, 152
SA-505
, 103
USA
, 58
Audited financial statements
, 29
Auditing accounting estimates
, 122, 128, 194, 196, 215, 216, 233, 235
Chi-square test of homogeneity
, 179, 180
respondents percentage
, 155
Auditing and Assurance Standards Board (AASB)
, 39
Auditing sections (AU sections). See Statement of Auditing Standard (SAS)
Auditing Standards Board (ASB)
, 49
Auditor
, 99
independent (SA-200)
report
, 29
Big Six firms
, 7
Business practices
, 33, 244
CAs. See Chartered accountants (CAs)
CCAI. See Council of Chartered Accountants of India (CCAI)
Central Intelligence Agency (CIA)
, 45
CEO. See Chief executive officer (CEO)
Certified public accountant firms (CPA firms)
, 45
Chartered accountants (CAs)
, 4, 185
analysing opinions of CAs and Students
, 133
audit documentation
, 155–159
audit engagement
, 142
audit evidence
, 148–152
audit planning
, 145–148
audit report
, 159
audit sampling
, 152
auditing accounting estimates
, 155
external party confirmation
, 152–155
general issues governing quality of audit
, 159–164
internal control system and internal auditors
, 142–145
overall objectives of independent auditor
, 139–142
quality control for audit procedure
, 134–139
research methodology
, 133–134
work of expert
, 155
examining homogeneity of opinions between CAs and students
, 165–184
nonparametric Mann‒Whitney test
, 198
audit documentation
, 215, 217
audit engagement
, 203, 207
audit evidence
, 209, 211–212
audit planning
, 209, 210
audit report
, 215, 218
audit sampling
, 209, 213
auditing accounting estimates
, 215, 216
external party confirmation
, 209, 214
fulfilment of assumptions for study
, 200–201
general issues governing quality of audit
, 215, 219, 220–221
internal control system and internal auditors
, 203, 208
methodology for test
, 201–202
overall objectives of independent auditor
, 203, 206
quality control for audit procedure
, 203, 204–205
quality control procedure for statutory financial audit
, 219, 222
work of expert
, 215, 216
Chartered Accountants (Amendment) Act
, 41
Chi-square test of homogeneity
, 165–184
methodology
, 165–166
audit documentation
, 179, 181
audit engagement
, 169, 171
audit evidence
, 174–176
audit planning
, 169, 173
audit report
, 179, 181
audit sampling
, 174, 177
auditing accounting estimates
, 179, 180
external party confirmation
, 174, 178
general issues governing quality of audit
, 179–184
internal control system and internal auditors
, 169, 172
objectives of independent auditor
, 169, 170
quality control for audit procedure
, 166–168
work of expert
, 174–179
Chief executive officer (CEO)
, 46, 94, 115
CIA. See Central Intelligence Agency (CIA)
Clarified Auditing Sections (AU-C Sections)
, 49
Client engagement
, 57
CLPs. See Continuous learning programmes (CLPs)
Collective behaviour
, 36
Commercial law
, 33
Comparative study of quality control framework
, 114
audit documentation
, 122–123
audit engagement
, 119
audit evidence
, 120
audit planning
, 120
audit report
, 123–124
audit sampling
, 121
auditing accounting estimates
, 122
external confirmations
, 121
general issues governing quality of audit
, 124–125
objectives of independent auditor
, 118
quality control procedure at engagement level
, 117–118
quality control procedure at firm level
, 114–116
use of work of internal auditors
, 119–120
using work of expert
, 121–122
Consultation
in USA
, 47
in UK
, 72
in India
, 95
Consultation in case of audit engagement
in USA
, 51
in UK
, 76
Contextual factors of audit quality
, 33–37
Continuous learning programmes (CLPs)
, 132, 215, 237
Continuous professional development (CPD)
, 124–125
Continuous professional development for statutory auditors
in USA
, 67
in UK
, 91
in India
, 111
Corporate fraud
, 5
Corporate governance
, 35–36
Council of Chartered Accountants of India (CCAI)
, 41
CPA firms. See Certified public accountant firms (CPA firms)
CPD. See Continuous professional development (CPD)
Cultural factors
, 36
Data reliability rule
, 133
Decision rule
, 202
Degree of freedom
, 202
Demographic profile of respondents
, 21–23
Dependent variable
, 133, 200
Differences of opinion
in USA
, 48
in UK
, 73
in India
, 96
Differences of opinion in case of audit engagement
in USA
, 51
in UK
, 76
Disagreement (D)
, 133, 184, 274
Documentation of audit engagement
in USA
, 51
in UK
, 76–77
in India
, 98
Documentation of system of quality control
in USA
, 48
in UK
, 74
in India
, 96–97
Engagement documentation
in USA
, 48
in UK
, 73
in India
, 96
Engagement level
input factors at
, 28
process factors at
, 29
Engagement performance
in USA
, 47–48
in UK
, 72–73
in India
, 95–96
Engagement performance of an audit engagement
in USA
, 51
in UK
, 75–76
in India
, 98
Engagement quality control review (EQCR)
, 47, 51, 72, 95, 98, 115–116, 203
in USA
, 47–48
in UK
, 72–73
in India
, 95
Engagement quality control review in case of audit engagement
in USA
, 51
in UK
, 76
Engagement team, quality control policies of (SA-220)
, 97–99
Ethical audit
, 8
European Union (EU)
, 69
External confirmations
, 121
External party confirmation(s)
, 128
Chi-square test of homogeneity
, 174, 178
respondents percentage
, 152–155
USA
, 59–60
Financial Accounting Standards Board (FASB)
, 1n1
Financial decisions
, 3, 25
Financial fraud
, 4, 7
Financial manoeuvring
, 4–5
Financial reporting
applicable financial reporting framework
, 34–35
laws and regulations relating to
, 33–34
supply chain
, 30–33
timetable
, 37
Financial Reporting Council (FRC)
, 69–70
Financial statements
, 1, 88
audited financial statements
, 29
auditing
, 29
quality control for statutory audit of
, 5, 43
audit policies and procedures of engagement team
, 97–110
general issues governing quality of audit
, 110–112
quality control framework in India
, 93
quality control framework in UK
, 69–92
quality control framework in USA
, 45–68
quality control policies of accounting firm
, 93–96
in select countries
, 44
quality of statutory audit in
, 25
contextual factors of audit quality
, 33–37
factors of audit quality
, 26–30
financial reporting supply chain
, 30–33
users
, 32, 33
Firm level
input factors at
, 27–28
process factors at
, 28–29
Foreign investors
, 5
FRC. See Financial Reporting Council (FRC)
General issues governing quality of audit
, 110–112, 114, 124, 128
appointment procedure of statutory auditor
, 124
audit inspection mechanism
, 125
Chi-square test of homogeneity
, 179–184
CPD for statutory auditors
, 124–125
in India
, 110–112
nonaudit services of statutory auditors
, 125
respondents percentage
, 159–164
in UK
, 90–92
in USA
, 66–68
whistle blower policies
, 124
Generally Accepted Accounting Principles (GAAPs)
, 1
Generally Accepted Auditing Standards (GAAS)
, 50, 52
Human resources
in USA
, 47
in UK
, 71–72
in India
, 95
Hypothesis
, 201–202, 222
IAASB. See International Auditing and Assurance Standards Board (IAASB)
IAESB. See International Accounting Education Standards Board (IAESB)
IASB. See International Accounting Standard Board (IASB)
ICAI. See Institute of Chartered Accountants of India (ICAI)
IESBA. See International Ethics Standards Board for Accountants (IESBA)
IFAC. See International Federation of Accountants (IFAC)
IFRS. See International Financial Reporting Standards (IFRS)
IMF. See International Monetary Fund (IMF)
Independent auditor
, 128
Chi-square test of homogeneity
, 169, 170
overall objectives of an independent auditor
, 77–78, 118, 139–142, 185, 188, 203, 206, 225, 226
percentage of respondents
, 140–141
USA
, 52–53
Independent variable(s)
, 133, 200
using Pearson’s correlation coefficient and T-test
, 219, 222–237
India
quality control framework in
, 93
audit policies and procedures of engagement team
, 97–110
general issues governing quality of audit
, 110–112
quality control policies of accounting firm
, 93–96
roles of firm’s personnel
, 39
SQC-1
, 40
system of quality control
, 39–40
Individual audit, information on
, 30
Information system
, 35, 244
Input factors
, 26
at engagement level
, 28
at firm level
, 27–28
at national level
, 27
personal attributes
, 27
Institute of Chartered Accountants of India (ICAI)
, 4, 39, 128
Internal auditors
, 79–80, 189–190, 203, 208, 225, 228–229
SA-610
, 100–101
use of work of internal auditors
, 119–120
See also Statutory auditor(s)
Internal control system and internal auditors
, 79–80, 128, 189–190, 203, 208, 225, 228–229
Chi-square test of homogeneity
, 169, 172
Respondents’ percentage
, 142–145
USA
, 54–56
SA-610
, 100–101
International Accounting Education Standards Board (IAESB)
, 39
International Accounting Standard Board (IASB)
, 38–39
International Auditing and Assurance Standards Board (IAASB)
, 38, 43, 49
International Ethics Standards Board for Accountants (IESBA)
, 38
International Federation of Accountants (IFAC)
, 37–38, 43, 49
International Financial Reporting Standards (IFRS)
, 34–35
International level, regulatory framework governing audit quality at
, 37–39
International Monetary Fund (IMF)
, 45
International Public Sector Accounting Standard Board (IPSASB)
, 38–39
International Public Sector Accounting Standards (IPSAS)
, 38–39
International Standard on Auditing (ISA)
, 38, 49
(UK & Ireland)-200
, 77–78
(UK & Ireland)-210
, 78–79
(UK and Ireland)-220
, 97
quality control policies of accounting firm
, 69–74
quality control policies of engagement team
, 74–77
(UK & Ireland)-230
, 87–88
(UK & Ireland)-300
, 81
(UK & Ireland)-500
, 81–82
(UK & Ireland)-505
, 83–84
(UK & Ireland)-530
, 82–83
(UK & Ireland)-540
, 86–87
(UK & Ireland)-610
, 79–80
(UK & Ireland)-620
, 84–85
(UK & Ireland)-700
, 88–90
See also Quality Control for Audit Procedure; Standard on Auditing (SA)
International Standard on Quality Control (ISQC)
, 26n1, 38, 69–74, 114
ISQC-1
, 69–70, 93–94
IPSAS. See International Public Sector Accounting Standards (IPSAS)
IPSASB. See International Public Sector Accounting Standard Board (IPSASB)
ISA. See International Standard on Auditing (ISA)
Kolmogorov–Smirnov test
, 260–271
Leadership responsibilities for quality on audits
in USA
, 50
in UK
, 75
in India
, 97
Leadership responsibilities for quality within the firm
in USA
, 46
in UK
, 70
in India
, 94
Litigation environment
, 37, 244
Management
and charged with governance
, 32
and regulator
, 32
statutory auditor and
, 30–31
and users of financial statements
, 33
Management Discussion and Analysis (MD & A)
, 1
Mann–Whitney test
, 198
See also Nonparametric Mann–Whitney test
Mean score
, 184
audit
documentation
, 195–196, 197
engagement
, 188–189
evidence
, 191–192, 193
planning
, 190–191
report
, 196–198
sampling
, 192, 194
auditing accounting estimates
, 194, 196
external party confirmation
, 192, 195
general issues governing quality of audit
, 198, 199
internal control system and internal auditors
, 189–190
overall objectives of independent auditor
, 185, 188
quality control
for audit procedure
, 185, 186–187
procedure for statutory financial audit
, 198, 200
work of expert
, 194, 195
Monitoring
in USA
, 48
in UK
, 73–74
in India
, 96
Monitoring of audit engagement
in USA
, 51
in UK
, 76
in India
, 98
National level
input factors at
, 27
process factors at
, 28
Neutral (N)
, 20, 133, 184, 198, 274
Non-Big Six firms
, 7, 12, 15
Nonaudit services of statutory auditors
, 67, 111, 125, 245
in USA
, 67–68
in UK
, 91–92
in India
, 111
Nonparametric Mann–Whitney test
, 198–219
assumptions for
, 200–201
audit documentation
, 215, 217
audit engagement
, 203
audit engagement
, 203, 207
audit evidence
, 209, 211–212
audit planning
, 209, 210
audit report
, 215, 218
audit sampling
, 209, 213
auditing accounting estimates
, 215, 216
CAs and students using
, 198
external party confirmation
, 209, 214
general issues governing quality of audit
, 215, 219
internal control system and internal auditors
, 203, 208
methodology
, 201–202
overall objectives of independent auditor
, 203, 206
quality control for audit procedure
, 203, 204–205
quality control procedure for statutory financial audit
, 219, 222
work of expert
, 215, 216
Null hypothesis
, 200
Output factors
, 26, 29
aggregate view on audit firm inspection
, 30
annual reports
, 30
audited financial statements
, 29
auditor’s report
, 29
information on individual audit
, 30
reports from those charged with governance
, 29–30
transparency report
, 30
PCAOB. See Public Company Accounting Oversight Board (PCAOB)
Pearson’s correlation coefficient
, 219, 222–237
Personal attributes
, 27
Primary data, questionnaire for
, 273
Principle-based approach
, 34–35
Process factors
, 26
at engagement level
, 29
at firm level
, 28–29
at national level
, 28
Public Company Accounting Oversight Board (PCAOB)
, 7
QRB. See Quality review board (QRB)
Quality control
for audit procedure
, 185, 186–187, 203, 204–205, 222–225
environment
, 5
policies of accounting firm
, 69–74, 93–96
policies of engagement team (SA-220)
, 97–99
procedure
at engagement level
, 117–118
at firm level
, 114–116
for statutory financial audit
, 127, 133, 164–165, 198, 200, 219, 222
of statutory audit
, 5
for statutory audit of financial statements
, 5
system
, 39–40
Quality Control for Audit Procedure
, 128
Chi-square test of homogeneity
, 166–168
respondents percentage
, 134–139
in different agreement levels
, 135–138
Quality control framework
in India
, 93–112
in UK
, 69–92
in USA
, 45–68
Quality of statutory audit of financial statements
, 25
contextual factors of audit quality
, 33–37
factors of audit quality
, 26–30
financial reporting supply chain
, 30–33
Indian scenario
, 39–41
regulatory framework governing audit quality at international level
, 37–39
Quality review board (QRB)
, 41
Regulator(s)
, 32
and financial statements users
, 33
and management
, 32
and those charged with governance
, 33
Regulatory framework
, 26
governing audit quality at international level
, 37–39
in India
, 5
at national level
, 27
Relationship between independent variables and satisfactory quality control of statutory audit
, 219
audit documentation
, 233, 236
audit engagement
, 225, 227
audit evidence
, 229, 231–232
audit planning
, 229, 230
audit report
, 237, 238
audit sampling
, 229, 233, 234
auditing accounting estimates
, 233, 235
external party confirmation
, 233, 234
general issues governing quality of audit
, 237, 239–240
internal control system and internal auditors
, 225, 228–229
overall objectives of independent auditor
, 225, 226
quality control for audit procedure
, 222–225
work of expert
, 233, 235
Relevant ethical requirement
in USA
, 46
in UK
, 70–71
in India
, 94
Relevant ethical requirement in an audit engagement
in USA
, 50
in UK
, 75
in India
, 97
Reliability of data
, 133
Reports
annual reports
, 30
auditor’s report
, 29
from charged with governance
, 29–30
transparency report
, 30
Respondents’ perception
analysing opinions of CAs and students
, 133–165
audit documentation
, 155–159
audit engagement
, 142
audit evidence
, 148–152
audit planning
, 145–148
audit report
, 159
audit sampling
, 152
auditing accounting estimates
, 155
external party confirmation
, 152–155
general issues governing quality of audit
, 159–164
internal control system and internal auditors
, 142–145
overall objectives of independent auditor
, 139–142
quality control for audit procedure
, 134–139
research methodology
, 133–134
work of expert
, 155
examining homogeneity of opinions between CAs and students
, 165–184
importance associated with variable by individual respondent groups using mean score
, 184–198
objectives
, 128
percentage of respondents
, 165
quality control procedure for statutory financial audit
, 127, 133, 164–165
reliability of data
, 133
satisfactory quality control of statutory audit
, 219, 222–237, 238–240
significant difference between CAs and students using nonparametric Mann–Whitney test
, 198–219
variables selection
, 128–132
Rule-based framework
, 35
SA. See Standard on Auditing (SA); Strong agreement (SA)
Sarbanes Oxley Act (SOX Act)
, 9
SAS. See Statement of Auditing Standard (SAS)
SAS-122 (AU-C 200), independent auditor objectives
, 52–53
SAS-122 (AU-C 210), audit engagement
, 53–54
SAS-122 (AU-C 220), quality control policies of engagement team
, 49–52
SAS-122 (AU-C 230), audit documentation
, 62–64
SAS-122 (AU-C 300), audit planning
, 56–57
SAS-122 (AU-C 500), audit evidence
, 57–58
SAS-122 (AU-C 505), external party confirmation
, 59–60
SAS-122 (AU-C 530), audit sampling
, 58
SAS-122 (AU-C 540), accounting estimates
, 61–62
SAS-122 (AU-C 620), work of expert
, 60–61
SAS-122 (AU-C 700), audit report
, 64–66
SAS-128 (AU-C 610), internal control system and role of internal auditors
, 54–56
SD. See Strong disagreement (SD)
SEBI. See Securities Exchange Board of India (SEBI)
SEC. See Securities and Exchange Commission (SEC)
Securities and Exchange Commission (SEC)
, 4
Securities Exchange Board of India (SEBI)
, 4
SOX Act. See Sarbanes Oxley Act (SOX Act)
SQC. See Standard on Quality Control (SQC)
SQCS. See Statement of Quality Control Standard (SQCS)
Stakeholders
, 1, 2, 25
interactions among
, 30–33
Standard on Auditing (SA)
, 3n10, 39, 97, 128
accounting estimates (SA-540)
, 106–108
audit documentation (SA-230)
, 108
audit engagement (SA-210)
, 99–100
audit evidence (SA-500)
, 102–103
audit planning (SA-300)
, 102
audit report (SA-700)
, 109–110
audit sampling (SA-505)
, 103
internal control system and role of internal auditors (SA-610)
, 100–101
overall objectives of an independent auditor (SA-200)
, 99
quality control policies of engagement team (SA-220)
, 97–99
working of expert (SA-620)
, 105–106
See also International Standard on Auditing (ISA)
Standard on Quality Control (SQC)
, 3n11, 114
SQC-1
, 4, 17, 40, 93–97, 134
Standardised test statistic (Z)
, 202
Statement of Auditing Standard (SAS)
, 49–52
Statement of Quality Control Standard (SQCS)
, 114
SQCS-8
, 45–49
Statutory auditor(s)
, 25, 119
appointment procedure of
, 124
CPD for
, 124–125
and financial statements users
, 32
and management
, 30–31
nonaudit services of
, 125
plans
, 81
and regulators
, 32
and those charged with governance
, 31–32
Statutory financial audit, quality control procedure for
, 198, 200, 219, 222
Strong agreement (SA)
, 133, 184, 274
Strong disagreement (SD)
, 133, 184, 274
t-test
, 219, 222–237
Test statistic (U)
, 200, 201–202
Transparency report
, 30
Uncertainty avoidance
, 36
United Kingdom (UK)
, 34–35, 44, 69
principle-based approach
, 34
quality control framework in
, 69
audit policies and procedures of engagement team
, 74–90
general issues governing quality of audit
, 90–92
quality control policies of accounting firm
, 69–74
United States of America (USA)
, 4, 35, 37–38, 44
quality control framework in
, 45
audit policies and procedures of engagement team
, 49–66
general issues governing quality of audit
, 66–68
quality control policies of accounting firm
, 45–49
SAS-122 (AU-C 210)
, 119
Variables selection
, 128–132
Whistle blower policies
, 124
in USA
, 67
in UK
, 91
in India
, 110–111
- Prelims
- Chapter 1 Introduction
- Chapter 2 Quality of Statutory Audit of Financial Statements: A Conceptual Discussion
- Chapter 3 Quality Control Framework for Statutory Audit of Financial Statements in Select Countries: A Conceptual Review
- Chapter 4 Quality Control Framework for Statutory Audit in Select Countries: A Comparative Study
- Chapter 5 Respondents’ Perception on Quality Control Procedure for Statutory Financial Audit: An Empirical Study
- Chapter 6 Concluding Observations and Suggestions
- Appendices
- Appendix A: Select Relevant Table for Chapter 5
- Appendix B: Questionnaire for Primary Data
- Bibliography
- About the Authors
- Index