How does joint provision of audit and non-audit
services affect audit quality and independence?
A review
How does joint provision of audit and non-audit
services affect audit quality and independence?
A review
The primary aim of this report is to analyse changes in recent years in the market for the provision of non-audit services (NAS), with a particular focus on the joint provision of audit and non-audit services and the potential effects on independence and the quality of audit. This report is relevant to the ongoing debate at both national and European level on issues of competition, liability and regulation in the audit market. and it seeks to contextualise the issue and provide a résumé of the arguments that have been
advanced for and against allowing such joint provision.
978-1-78363-156-8
Chartered Accountants' Trustees Limited
Marnet, Oliver
6840910e-2e26-4e63-aa84-76c5c8d27877
Gwilliam, David
528866da-18ae-4a2e-ab5d-e58fe8f40072
Teng, Chie Min
e98bb1b5-2cc3-41f1-9acb-439bde9d5792
2014
Marnet, Oliver
6840910e-2e26-4e63-aa84-76c5c8d27877
Gwilliam, David
528866da-18ae-4a2e-ab5d-e58fe8f40072
Teng, Chie Min
e98bb1b5-2cc3-41f1-9acb-439bde9d5792
Marnet, Oliver, Gwilliam, David and Teng, Chie Min
(2014)
How does joint provision of audit and non-audit
services affect audit quality and independence?
A review
London, GB.
Chartered Accountants' Trustees Limited
47pp.
Record type:
Monograph
(Project Report)
Abstract
The primary aim of this report is to analyse changes in recent years in the market for the provision of non-audit services (NAS), with a particular focus on the joint provision of audit and non-audit services and the potential effects on independence and the quality of audit. This report is relevant to the ongoing debate at both national and European level on issues of competition, liability and regulation in the audit market. and it seeks to contextualise the issue and provide a résumé of the arguments that have been
advanced for and against allowing such joint provision.
Text
NASreport-web.pdf
- Other
More information
Published date: 2014
Organisations:
Centre of Excellence for International Banking, Finance & Accounting
Identifiers
Local EPrints ID: 380983
URI: http://eprints.soton.ac.uk/id/eprint/380983
ISBN: 978-1-78363-156-8
PURE UUID: ae3e3400-ee70-41aa-9264-eb11497f66da
Catalogue record
Date deposited: 22 Sep 2015 14:06
Last modified: 15 Mar 2024 03:48
Export record
Contributors
Author:
David Gwilliam
Author:
Chie Min Teng
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