Further reading Auditing Book
Please note that as long as you read the Essential reading you are then free
to read around the subject area in any text, paper or online resource. You
will need to support your learning by reading as widely as possible and by
thinking about how these principles apply in the real world. To help you
read extensively, you have free access to the VLE and University of London
Online Library (see below).
The large ‘Big 4’ accounting firms are involved in both audit and
assurance. Use these firms’ and others’ websites to gain an understanding
of the role of the firms and the different sorts of assurance services they
offer:
• Deloitte: www.deloitte.com
• Ernst & Young: www.ey.com
• KPMG: www.kpmg.com
• PricewaterhouseCoopers: www.pwc.com
You are strongly encouraged to keep up to date by reading the professional
press in your country and internationally. In the UK, this includes
magazines such as Economia (http://economia.icaew.com) and newswires
such as AccountingWeb (www.accountingweb.co.uk) as well as other
sources.
In addition, if you wish to delve more deeply into the subject then the
following provides a critical review of the role of the auditor and the
explosion of audit/assurance into other areas:
Power, M. The audit society: rituals of verification. (Oxford: Oxford University
Press, 1999) second edition [ISBN 9780198289472].
A constant critic of the auditing profession in the UK has been Professor
Prem Sikka, who runs a website (http://visar.csustan.edu/aaba/aaba.htm)
which contains material on auditing ‘failures’. Use this sort of perspective
to balance the views given in the more conventional sources.
The internet is a useful, virtually free resource and you are encouraged
to use it to further your studies and to satisfy your curiosity. However, as
with any use of the internet, you need to pay particular attention to the
reliability of the source of the information; official websites are more likely
to give reliable information than amateur-hosted ones.
In Chapter 3 you are also recommended to read:
Flint, D. Philosophy and principles of auditing. (Basingstoke: Macmillan, 1988)
[ISBN 9780333311165].
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