@book{Arens_Best_Shailer_Fielder_Elder_Beasley_2016, address={Melbourne, Vic}, edition={10th edition}, title={Auditing assurance services and ethics in Australia: an integrated approach}, url={https://ebookcentral.proquest.com/lib/vuw/detail.action?docID=5220600}, publisher={Pearson Australia}, author={Arens, Alvin A. and Best, Peter J. and Shailer, Greg and Fielder, Brenton and Elder, Randal and Beasley, Mark S.}, year={2016} }
@misc{Czerney_Schmidt_Thompson, title={Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk? | The Accounting Review}, url={http://aaajournals.org/doi/10.2308/accr-50836?code=aaan-site}, author={Czerney, K and Schmidt, J.J and Thompson, A.M} }
@article{Feng_2014, title={Economic Consequences of Going Concern Audit Opinions in Nonprofit Charitable Organizations}, url={http://search.ebscohost.com/login.aspx?direct=true&db=bah&AN=100142880&site=ehost-live}, journal={Journal of Governmental & Non Profit Accounting}, author={Feng, NC}, year={2014} }
@misc{Head, title={The era of the cyber resilient CFO}, url={https://acuity.partica.online/acuity/august-september-2019/insight/the-era-of-the-cyber-resilient-cfo}, publisher={acuitymag.com}, author={Head, Beverley} }
@article{Houghton_Jubb_Kend_2011, title={Materiality in the context of audit: the real expectations gap}, volume={26}, DOI={10.1108/02686901111142549}, number={6}, journal={Managerial Auditing Journal}, author={Houghton, Keith A. and Jubb, Christine and Kend, Michael}, year={2011}, month={Jan}, pages={482–500} }
@article{Law_2008, title={Auditors’ perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model}, volume={16}, DOI={10.1108/13217340810889951}, number={2}, journal={Asian Review of Accounting}, author={Law, Philip}, year={2008}, month={Jul}, pages={160–178} }
@article{Messier, William F, JrMartinov-Bennie, NonnaEilifsen, Aasmund, title={A Review and Integration of Empirical Research on Materiality: Two Decades Later}, volume={24}, url={http://search.proquest.com/docview/216733793/53E7244945444062PQ/5?accountid=14782}, number={2}, journal={Auditing}, author={Messier, William F, JrMartinov-Bennie, NonnaEilifsen, Aasmund}, pages={153–187} }
@inbook{Porter_Simon_Hatherly_2014, address={Chichester, England}, edition={4th}, title={The Audit Expectation-Performance Gap and Proposals for Reforming the External Audit Function (Chapter 18)}, booktitle={Principles of external auditing}, publisher={John Wiley}, author={Porter, Brenda and Simon, Jon and Hatherly, David}, year={2014}, pages={783–842} }
@article{Pratt_Peursem_1993, title={Towards a conceptual framework for auditing}, volume={2}, DOI={10.1080/09639289300000002}, number={1}, journal={Accounting Education}, author={Pratt, Michael J. and Peursem, Karen Van}, year={1993}, month={Mar}, pages={11–32} }
@article{Salterio_Koonce_1997, title={The persuasiveness of audit evidence: The case of accounting policy decisions}, volume={22}, DOI={10.1016/S0361-3682(97)00002-0}, number={6}, journal={Accounting, Organizations and Society}, author={Salterio, S. and Koonce, L.}, year={1997}, month={Aug}, pages={573–587} }
@article{Smieliauskas_Craig_Amernic_2008, title={A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’}, volume={44}, DOI={10.1111/j.1467-6281.2008.00261.x}, number={3}, journal={Abacus}, author={Smieliauskas, Wally and Craig, Russell and Amernic, Joel}, year={2008}, month={Sep}, pages={225–250} }
@article{Tucker, James J, title={An Early Contribution of Kenneth W. Stringer: Development and Dissemination of the Audit Risk Model}, volume={3}, url={http://search.proquest.com/docview/1518463401?rfr_id=info%3Axri%2Fsid%3Aprimo}, number={2}, journal={Accounting Horizons; Sarasota, Fla.}, publisher={Sarasota, FL :American Accounting Association, c1987-}, author={Tucker, James J} }
@article{Van Peursem_Chan_2014, title={Forecasting New Zealand Corporate Failures 2001-10: Opportunity Lost?}, volume={24}, DOI={10.1111/auar.12029}, number={3}, journal={Australian Accounting Review}, author={Van Peursem, Karen and Chan, Yi Chiann}, year={2014}, month={Sep}, pages={276–288} }
@misc{Harnessing technology for better outcomes for auditor and client_2019, url={https://www.intheblack.com/articles/2019/08/01/better-outcomes-for-auditor-and-client}, publisher={INTHEBLACK}, year={2019}, month={Aug} }
@misc{XRB Au1 » XRB, url={https://www.xrb.govt.nz/assurance-standards/auditing-standards/xrb-au1/} }
@misc{Audit’s great expectation gap, url={https://acuity.partica.online/acuity/august-september-2019/expertise/audits-great-expectation-gap}, publisher={acuitymag.com} }
@misc{Roger Simnett FCPA: A singular career in auditing and assurance | INTHEBLACK, url={https://www.intheblack.com/articles/2019/09/19/a-singular-career-in-auditing-and-assurance} }
@misc{Audit in a new light | CPA Australia, url={https://www.cpaaustralia.com.au/audiocast/audit-in-a-new-light?utm_source=shortlink&utm_medium=print&utm_content=/auditfuture&utm_campaign=shortlink-auditfuture} }
@misc{Auditing Standards, url={https://xrb.govt.nz/Site/Auditing_Assurance_Standards/Current_Standards/Auditing_Standards/default.aspx} }
@misc{New Rev Auditor reporting stds, url={https://xrb.govt.nz/Site/Auditing_Assurance_Standards/Current_Standards/New_Revised_Auditing_Stds.aspx} }
@misc{Professional & Ethical Standards, url={https://xrb.govt.nz/Site/Auditing_Assurance_Standards/Current_Standards/Professional_Ethical_Standards.aspx} }
