Behind Closed Doors: What Company Audit Is Really About
Vivien A. Beattie, Stella Fearnley, Richard T. BrandtISBN: 0333747844;
This book goes "behind closed doors" to uncover the nature of the relationship between auditors and the finance directors in major listed companies. Based on interviews with finance directors and audited engagement partners of six firms, the book uncovers both sides' perceptions of how contentious and non-contentious issues are resolved. New insights are provided about the workings of the audit process itself, how negotiation is conducted, and the personal relationships and balance of power between the auditors and the board of directors.
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