The Australian auditing and assurance standards board after the implementation of CLERP 9

Jubb, Christine and Houghton, Keith 2007, The Australian auditing and assurance standards board after the implementation of CLERP 9, Australian Accounting Review, vol. 17, no. 42, pp. 18-27.

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Title The Australian auditing and assurance standards board after the implementation of CLERP 9
Author(s) Jubb, Christine
Houghton, Keith
Journal name Australian Accounting Review
Volume number 17
Issue number 42
Start page 18
End page 27
Publisher Blackwell Publishing
Place of publication Melbourne, Vic.
Publication date 2007-07
ISSN 1035-6908
1835-2561
Summary This paper traces the establishment of the reconstituted Auditing and Assurance Standards Board (AUASB) as a result of the CLERP (Audit Reform and Corporate Disclosure) Act 2004, and its progress in developing auditing standards that are "in the public interest". The paper canvasses the composition of the AUASB, its transparency and due process, its relationship with the International Auditing and Assurance Standards Board and the Financial Reporting Council, and its resourcing and attitude to researching issues of importance in auditing. The paper discusses methods that might be used to provide evidence of the efficacy of the reforms to auditing standard-setting.
Language eng
Field of Research 150102 Auditing and Accountability
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2009, CPA Australia
Persistent URL http://hdl.handle.net/10536/DRO/DU:30007256

Document type: Journal Article
Collection: Deakin Graduate School of Business
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