...Fredrik Svärdsten; Kristina Tamm Hallström Purpose The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements. Design/methodology/approach The paper is based...

... implications An interpretive assurance model shifts the focus from objective verification of data using defined test procedures to evaluation of the interpretation and analysis process used to prepare an integrated report. Application of the proposed model will require practitioners and auditing students...

...Constantinos V. Caramanis This paper employs a qualitative approach to assess the impact which the “liberalisation” of the Greek auditing profession in 1992 may have had on auditor behaviour. The “liberalisation” was introduced by legislation and was the result of a long and intense intra...

...Grant Gay; Peter Schelluch; Annette Baines This study compares the perceptions of the users and preparers of financial statements to those of auditors, concerning messages conveyed by review and audit reports. Concern has been expressed about the ability of different groups to differentiate between...

...Vivien Beattie; Stella Fearnley Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context. Content analysis of semi‐structured interviews...

.... peer review) have been tried elsewhere to various effect. I was surprised that the role of insurance costs was not discussed more in the context of the pricing of audit services, barriers to entry (particularly for small audit firms) and audit firm sizes (pp. 91‐95). There is some contradiction between...

...John Innes; Tom Brown; David Hatherly Reports research results which were presented to the Working Party of the Auditing Practices Board, which developed Statement of Auditing Standards 600 on the expansion of the audit report. Provides a brief discussion of the working party’s reception...

...Tom Lee Analyses a policy‐making issue concerning historically persistent phenomena with the potential, concurrently, to assist the social construction of the audit profession, and create expectation problems capable of accentuating the present audit crisis. The phenomena are the financial...