Table Of Contents: Volume 1 Issue 1
Auditing has to be relevant in a social as well as a technical sense. This wide‐ranging article shows some of the key issues that need to be addressed.
Peter J. Perry
The law has an increasing impact on business operations. This article reviews the relevance of the law to auditing practice based on the current legislation operating in…
Mortimer A. Dittenhofer
Management looks to internal auditing to do more than verify the validity and accuracy of financial statements and to detect fraud. Although fairness of presentation of…
Glenn E. Sumners
, Richard A. Roy
Conducting an audit is an input. Gaining effective action on the findings is an output. Auditors need therefore to involve their clients more in the total process.
Andrew D. Chambers
Auditing involves a high degree of interaction with clients and colleagues if it is to be successful. We need therefore to be more aware of the psychological factors…
Charles J. Margerison
, D.J. McCann
The audit manager has a key task in being a managerial linker to ensure top team performance. This article highlights key points to guide professional practice and shows…