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Audit publications

Description	Type	Published
Enhancing sustainability and competitiveness: the role of auditing in the Caribbean ACCA, June 2012. In April 2012, ACCA Caribbean held a series of three events in Barbados, Trinidad and Jamaica to assess the role and future of audit.	PDF	21/06/2012
Investor round table: EC audit proposals ACCA, May 2012. With work progressing in Europe on the development of legislation to strengthen statutory audit requirements for public interest entities, ACCA and Grant Thornton held a round-table event in London on 14 May to enable investors to express their views.	PDF	30/05/2012
The value of audit: views from retail (private) investors ACCA Singapore, July 2011. A report prepared by ACCA for the Singapore regulator ACRA which examines the value of audit as perceived by private investors.	PDF	06/07/2011
A framework for extended audit reporting Maastricht University, Netherlands. July 2011. A report commissioned by ACCA to examine a possible framework for extended audit reports in response to criticisms of the role of audit during the global financial crisis.	PDF	01/07/2011
Audit reform: aligning risk with responsibility John Davies, June 2011. The independent audit is the focus of intense international interest following the global financial crisis. There is developing interest in expanding the scope of audit work and increasing competition in the audit market. Progress on these matters must be pursued in conjunction with a re-assessment of the auditor’s exposure to liability.	PDF	21/06/2011
Audit under fire: a review of the post-financial crisis inquiries Ian Welch, May 2011. Throughout 2010 and 2011 the role of audit has been the subject of a number of high-level inquiries in several jurisdictions. This paper outlines ACCA’s position on the key issues that have been raised in those inquiries.	PDF	17/05/2011
Reshaping the audit for the new global economy Ian Welch, November 2010. ACCA held a series of ten international round-table discussions on the value of audit over a 12-month period from September 2009 to September 2010.	PDF	18/11/2010
Value regained: restoring the role of audit in society (10) ACCA, 2010. A summary of a round-table discussion in Malaysia, 22 September 2010, aimed at generating ideas, debate and recommendations about the role of audit.	PDF	22/09/2010
The value of audit: views from Audit Committee Chairmen ACCA Singapore, August 2010. A research project commissioned by the Accounting and Corporate Regulatory Authority (ACRA) in Singapore.	PDF	11/08/2010
Risk and reward: tempering the pursuit of profit ACCA, June 2010. This report discusses the complex issues, particularly the ethical and behavioural factors, which must be addressed to ensure that the rewards a company seeks are supported by sensible management of the risks that confront it.	PDF	11/06/2010
Evolution of the audit function: better understanding of the audited entity (9) ACCA, 2010. A summary of a round-table discussion in Poland, 26 May 2010, aimed at generating ideas, debate and recommendations about the role of audit.	PDF	26/05/2010
Value regained: restoring the role of audit in society (8) ACCA, 2010. A summary of a round-table discussion in Zambia, 24 May 2010, aimed at generating ideas, debate and recommendations about the role of audit.	PDF	24/05/2010
Value regained: restoring the role of audit in society (7) ACCA, 2010. A summary of a round-table discussion in Brussels 29 April 2010, aimed at generating ideas, debate and recommendations about the role of audit.	PDF	29/04/2010
Value regained: restoring the role of audit in society (6) ACCA, 2010. A summary of a round-table discussion in Cardiff, 23 March 2010, aimed at generating ideas, debate and recommendations about the role of audit.	PDF	23/03/2010
Value regained: restoring the role of audit in society (4) and (5) ACCA, 2010. A summary of round-table discussions in Manchester and London on 18 and 22 March 2010, aimed at generating ideas, debate and recommendations about the role of audit.	PDF	18/03/2010
Restating the value of audit ACCA, February 2010. This paper is an assertion of ACCA's belief in the importance of audit and, in particular, in the skills which auditors bring to businesses, and which underpin economic stability.	PDF	02/02/2010
Value regained: restoring the role of audit in society (3) ACCA, 2010. A summary of a round-table discussion in Ukraine, 27 January 2010, aimed at generating ideas, debate and recommendations about the role of audit.	PDF	27/01/2010
Value regained: restoring the role of audit in society (2) ACCA, 2010. A summary of a round-table discussion in Singapore, 2 November 2009, aimed at generating ideas, debate and recommendations about the role of audit.	PDF	02/11/2009
Value regained: restoring the role of audit in society (1) ACCA, 2010. A summary of a round-table discussion in Poland, 14 September 2009, aimed at generating ideas, debate and recommendations about the role of audit.	PDF	14/09/2009

Last updated: 4 Jul 2012

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