At a time when increased independence requirements for auditors, legal backing for auditing standards, and increased audit documentation requirements have occurred, this book examines key issues in the market for audit services in Australia. It investigates issues including: the understandability of audit and the state of the audit expectations gap; auditors' business acumen and industry expertise; the auditors' use of materiality; whether or not the increasingly prescriptive nature of auditing is creating a distraction from the 'real' audit task and stifling auditors' judgement; whether or not CLERP 9 reforms involving audit partner rotation and restrictions on non-audit service provision are efficient and effective and reactions to the increasing scrutiny of auditors and audit firms by regulators. With its thorough coverage of contemporary issues, this book intersperses the authors' summaries, interpretations and recommendations with the perceptions, expressed in their own words in order to faithfully convey their candid assessments, of users of audit reports, purchasers and suppliers of the audit product, auditing standard setters and regulators of the audit market.
At a time when increased independence requirements for auditors, legal backing for auditing standards, and increased audit documentation requirements have occurred, this book examines key issues in the market for audit services in Australia. It investigates issues including: the understandability of audit and the state of the audit expectations gap; auditors' business acumen and industry expertise; the auditors' use of materiality; whether or not the increasingly prescriptive nature of auditing is creating a distraction from the 'real' audit task and stifling auditors' judgement; whether or not CLERP 9 reforms involving audit partner rotation and restrictions on non-audit service provision are efficient and effective and reactions to the increasing scrutiny of auditors and audit firms by regulators. With its thorough coverage of contemporary issues, this book intersperses the authors' summaries, interpretations and recommendations with the perceptions, expressed in their own words in order to faithfully convey their candid assessments, of users of audit reports, purchasers and suppliers of the audit product, auditing standard setters and regulators of the audit market.
What does it mean to be a citizen of a democracy today? This book challenges us to re- evaluate and ultimately reorient our state- based conception of democratic citizenship in order to meaningfully account for the context in which it is lived: a globalised, deeply interconnected, and deeply unjust world. Hobden argues for a new conception of citizenship that is state- based, but globally oriented. The book presents a new account of collective responsibility that includes responsibility for a wider range of collective outcomes. Drawing upon this account, Hobden argues that citizens can be held collectively morally responsible for the acts of their state, both domestically and internationally. The book explores how this conception of citizenship, with its attendant collective responsibility, can speak to citizens of today: those experiencing the costs of inequality and oppression; those living under semi- and newly democratic regimes; and those living as non- citizen residents. It encourages an active citizenship and presents innovative channels of participation, with discussions on civic education in the media and political consumerism. Offering a new lens on citizenship in a global context, this book will be of great interest to scholars and students of political theory, global justice, citizenship, democratic theory, and collective responsibility.
Reconstructing Medical Practice examines how doctors see health care and their place in it, why they remain in medicine and why they are limited in their ability to lead change in the current system. Doctors are beset by doubts and feel rejected by systems where they should be leaders - some see their role as 'flog[ging] a derelict system to get the last breath of workability out ... for their patients'. Others simply turn away. Rigorous studies carried out at large public teaching hospitals in Australia found that doctors were reluctant to increase safety in the wider health system, despite making every effort for their 'own' patients. Doctors' self-esteem was found to be delicate due to the uncertain nature of their work; colleagues provide the support doctors need to deliver good care. However, these essential relationships and their cherished connections with patients have disadvantages: reducing doctors' ability to admit to error. On top of this, senior doctors predict a future bereft of professional values - one where medicine is 'just a job'. While the loss of professional identity introduces new risks for patients and doctors, the repercussions of the more self-serving attitudes of younger doctors are unknown. Reconstructing Medical Practice concludes that regulation, despite its recent proliferation, is a clumsy and limited approach to ensuring good care. It presents original and much-needed ideas for ways to rebuild the critical relationship between doctors and the system. By better valuing communicative interactions and workplace relationships, safe and satisfying medical practice can be reconstructed.
Vintage style is now--and with its rich colors and classic designs, timeless romanticism and old-world elegance, it’s the look that every jewelry maker and wearer craves. These 50 eye-catching and wide-ranging beaded projects show exactly why, from dangling cloisonn� beads on a rich, velvet ribbon choker to glittering blue and green crystals paired with silver filigree in a stunning necklace-and-earring combo. Even those who have never strung a bead or looped a wire before can make these in no time, thanks to the authors’ easy-to-follow guidance and clever ideas for giving old pieces a chic makeover. Helpful tips, variations, and historical tidbits are scattered throughout, providing additional insight.
This is the long-awaited revision and expansion of Avian Hematology and Cytology, 2nd Edition. This new book builds on the avian foundation of Campbell’s earlier work and has grown to include coverage of several other important exotic animal groups including small mammals, reptiles, fish, and amphibians. This is the must-have hematologic and cytologic reference for all veterinarians and researchers working with avian and exotic animals.
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