英国政府审计改革未能有效应对审计危机
IF 2.1
4区 管理学
Q2 BUSINESS, FINANCE
引用次数: 0
摘要
本文是对最近政府提出的审计改革和一些国家赞助的报告的简要评论。它认为，政府的建议未能解决外部审计中反复出现的问题。本文章由计算机程序翻译，如有差异，请以英文原文为准。
The UK government audit reforms fail to deal with the audit crisis
This paper is a brief commentary upon the recent auditing reforms proposed by the government and a number of state-sponsored reports. It argues that the government proposals fail to tackle the recurring faultlines in external audits.
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来源期刊
International Journal of Auditing
BUSINESS, FINANCE-
CiteScore
3.70
自引率
15.00%
发文量
43
期刊介绍：
In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments. While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioural, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication which fit into one or more of the following subject categories: • Financial statement audits • Public sector/governmental auditing • Internal auditing • Audit education and methods of teaching auditing (including case studies) • Audit aspects of corporate governance, including audit committees • Audit quality • Audit fees and related issues • Environmental, social and sustainability audits • Audit related ethical issues • Audit regulation • Independence issues • Legal liability and other legal issues • Auditing history • New and emerging audit and assurance issues
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