Price of audit: Reflections on the potential impact of the new regulatory regime on audit fees

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dc.contributor.author Hay, David en
dc.date.accessioned 2014-06-15T22:18:34Z en
dc.date.issued 2012-08 en
dc.identifier.citation Chartered Accountants Journal of New Zealand, 2012, 91 (7), pp. 80 - 81 (2) en
dc.identifier.issn 1172-9929 en
dc.identifier.uri http://hdl.handle.net/2292/22269 en
dc.description.abstract The author discusses the implementation of regulatory procedures requiring auditor licensing and registration in New Zealand and their perceived effect on auditing fees as of August 2012. Topics include procedures for registering with the New Zealand Institute of Chartered Accountants, competition between auditing firms, and the supply of auditing partners. en
dc.publisher New Zealand Society of Accountants en
dc.relation.ispartofseries Chartered Accountants Journal of New Zealand en
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. en
dc.rights.uri https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm en
dc.title Price of audit: Reflections on the potential impact of the new regulatory regime on audit fees en
dc.type Journal Article en
pubs.issue 7 en
pubs.begin-page 80 en
pubs.volume 91 en
dc.rights.holder Copyright: New Zealand Society of Accountants en
pubs.end-page 81 en
dc.rights.accessrights http://purl.org/eprint/accessRights/RestrictedAccess en
pubs.subtype Editorial Comment en
pubs.elements-id 426556 en
pubs.org-id Business and Economics en
pubs.org-id Accounting and Finance en
pubs.record-created-at-source-date 2014-02-13 en


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