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Volumn 14, Issue 8, 1999, Pages 408-438

Audit independence in the UK – the state of the art

Author keywords

Accounting standards; Ethics; External audit; Internal audit

Indexed keywords


EID: 84986146381     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686909910301475     Document Type: Article
Times cited : (4)

References (17)
  • 2
    • 84986007550 scopus 로고
    • The Companies Act 1989: auditing aspects
    • March
    • Anderson, J. and Keenan, D. (1990), “The Companies Act 1989: auditing aspects”, Accountancy, March, pp. 98-106.
    • (1990) Accountancy , pp. 98-106
    • Anderson, J.1    Keenan, D.2
  • 3
    • 84986007555 scopus 로고
    • Auditor independence: its historical development and some proposals for research
    • Stettler, H. (Ed.), University of Kansas, Lawrence, KS
    • Berryman, G. (1974), “Auditor independence: its historical development and some proposals for research”, in Stettler, H. (Ed.), Contemporary Auditing Problems, University of Kansas, Lawrence, KS.
    • (1974) Contemporary Auditing Problems
    • Berryman, G.1
  • 5
    • 0011422635 scopus 로고
    • Cutting auditors’ noses off to spite clients’ faces
    • December
    • Darbyshire, D. (1992), “Cutting auditors’ noses off to spite clients’ faces”, Accountancy, December, p. 101.
    • (1992) Accountancy , pp. 101
    • Darbyshire, D.1
  • 6
    • 84986107895 scopus 로고
    • Auditing review urged
    • April
    • Green, O. (1994), “Auditing review urged”, Accountancy, April, p. 14.
    • (1994) Accountancy , pp. 14
    • Green, O.1
  • 8
    • 0009906395 scopus 로고
    • The audit expectations gap in Britain: an empirical investigation
    • Humphrey, C., Moizer, P. and Turley, S. (1993), “The audit expectations gap in Britain: an empirical investigation”, Accounting & Business Research, pp. 395-440.
    • (1993) Accounting & Business Research , pp. 395-440
    • Humphrey, C.1    Moizer, P.2    Turley, S.3
  • 10
    • 0007117097 scopus 로고    scopus 로고
    • Independence
    • Sherer, M, and, Turley, S, (Eds), Paul Chapman Publishers, London
    • Moizer, P. (1997), “Independence”, in Sherer, M. and Turley, S. (Eds), Current Issues in Auditing, Paul Chapman Publishers, London.
    • (1997) Current Issues in Auditing
    • Moizer, P.1
  • 13
    • 84986014184 scopus 로고
    • (with Chambers, A. and Selim, G.), Pitman, London, Commercial Clearing House, Chicago, and ELBS
    • Vinten, G. (1991a), Internal Auditing (with Chambers, A. and Selim, G.), Pitman, London, Commercial Clearing House, Chicago, and ELBS.
    • (1991) Internal Auditing
    • Vinten, G.1
  • 14
    • 0041111869 scopus 로고
    • Modern internal auditing
    • Sherer, M. and Turley, S, (Eds), Paul Chapman Publishing
    • Vinten, G. (1991b), “Modern internal auditing”, in Sherer, M. and Turley, S. (Eds), Current Issues in Internal Auditing, Paul Chapman Publishing, pp. 224-39.
    • (1991) Current Issues in Internal Auditing , pp. 224-239
    • Vinten, G.1
  • 17
    • 84948190746 scopus 로고
    • Audit committees and corporate control
    • Vinten, G. and Lee, C. (1993), “Audit committees and corporate control”, Managerial Auditing Journal, Vol. 8 No. 3, pp. 12-26.
    • (1993) Managerial Auditing Journal , vol.8 , Issue.3 , pp. 12-26
    • Vinten, G.1    Lee, C.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.