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Audit regulation in the UK: some preliminary observations

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Audit regulation in the UK: some preliminary observations. / Fearnley, Stella; Page, Mike.

In: Journal of Financial Regulation and Compliance, Vol. 2, No. 2, 1994, p. 125-132.

Research output: Contribution to journalArticlepeer-review

Harvard

Fearnley, S & Page, M 1994, 'Audit regulation in the UK: some preliminary observations', Journal of Financial Regulation and Compliance, vol. 2, no. 2, pp. 125-132. https://doi.org/10.1108/eb024800

APA

Fearnley, S., & Page, M. (1994). Audit regulation in the UK: some preliminary observations. Journal of Financial Regulation and Compliance, 2(2), 125-132. https://doi.org/10.1108/eb024800

Vancouver

Fearnley S, Page M. Audit regulation in the UK: some preliminary observations. Journal of Financial Regulation and Compliance. 1994;2(2):125-132. https://doi.org/10.1108/eb024800

Author

Fearnley, Stella ; Page, Mike. / Audit regulation in the UK: some preliminary observations. In: Journal of Financial Regulation and Compliance. 1994 ; Vol. 2, No. 2. pp. 125-132.

Bibtex

@article{e7c9ea4822b4434ca51cf43cb3cc85d3,
title = "Audit regulation in the UK: some preliminary observations",
abstract = "A new regime for registering and monitoring auditors has come into force in Great Britain. The power to make rules for audit practice, qualification and registration has been delegated to the professional accountancy bodies. Two significantly different systems have come into being, the one operated by the Institutes of Chartered Accountants and the other by the Chartered Association of Certified Accountants. The audit register contains a mixture of information derived from different registration practices. There is evidence that the new regime has significantly increased the cost of auditing small limited companies at a time when the usefulness of such audits is widely questioned, even by auditors themselves. The effects of the new regime on the audit of large companies, about which there has been public concern following recent company collapses, appear limited.",
author = "Stella Fearnley and Mike Page",
year = "1994",
doi = "10.1108/eb024800",
language = "English",
volume = "2",
pages = "125--132",
journal = "Journal of Financial Regulation and Compliance",
issn = "1358-1988",
publisher = "Emerald Group Publishing Ltd.",
number = "2",

}

RIS

TY - JOUR

T1 - Audit regulation in the UK: some preliminary observations

AU - Fearnley, Stella

AU - Page, Mike

PY - 1994

Y1 - 1994

N2 - A new regime for registering and monitoring auditors has come into force in Great Britain. The power to make rules for audit practice, qualification and registration has been delegated to the professional accountancy bodies. Two significantly different systems have come into being, the one operated by the Institutes of Chartered Accountants and the other by the Chartered Association of Certified Accountants. The audit register contains a mixture of information derived from different registration practices. There is evidence that the new regime has significantly increased the cost of auditing small limited companies at a time when the usefulness of such audits is widely questioned, even by auditors themselves. The effects of the new regime on the audit of large companies, about which there has been public concern following recent company collapses, appear limited.

AB - A new regime for registering and monitoring auditors has come into force in Great Britain. The power to make rules for audit practice, qualification and registration has been delegated to the professional accountancy bodies. Two significantly different systems have come into being, the one operated by the Institutes of Chartered Accountants and the other by the Chartered Association of Certified Accountants. The audit register contains a mixture of information derived from different registration practices. There is evidence that the new regime has significantly increased the cost of auditing small limited companies at a time when the usefulness of such audits is widely questioned, even by auditors themselves. The effects of the new regime on the audit of large companies, about which there has been public concern following recent company collapses, appear limited.

U2 - 10.1108/eb024800

DO - 10.1108/eb024800

M3 - Article

VL - 2

SP - 125

EP - 132

JO - Journal of Financial Regulation and Compliance

JF - Journal of Financial Regulation and Compliance

SN - 1358-1988

IS - 2

ER -

ID: 127245