Purpose – Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most … evidence that GAS has been universally adopted by external auditors. The purpose of this paper is to investigate the … utilization of GAS by external auditors in the UK. The paper focuses on small and medium-sized audit firms in the UK whereas most …

which enrol private actors, actuaries and auditors in regulation. Together, the arrangements form a multilayered governance … gathered from actuaries and auditors. The paper concludes that the FSA, as a key government regulator acting on behalf of the …

potential harm to independence, it is the purpose of this study to investigate whether the British and Australian auditors …

and lacking enforcement power, is likely to impact on auditors, upon whom it relies as watchdogs to alert the public …

misappropriation in the definition. Assesses what constitutes auditors’ breach of duty to clients, and who is responsible for fraud … relying on auditors to detect it, although in the UK auditors are responsible for detecting material fraud. Considers auditing … an art rather than a science, and opposes suggestions that auditors should assess the financial viability of a company …

auditor’s independence, introducing a “framework” approach in contrast with its predecessor’s “rule book” approach. Both the …