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<ul><li><p> Bibliography 669 </p><p>Bibliography ACCA (2008) Technical Factsheet 84 [Online]. Available at: http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-84.pdf [Accessed 11/2016] </p><p>ACCA (2009) Technical factsheet 143 [Online]. Available at: http://www.accaglobal.com/lk/en/technical-activities/technical-resources-search/2009/may/factsheet-143-credit-crunch-impact-small-companies.html [Accessed 11/2016] </p><p>ACCA (2011) Disciplinary procedures [Online]. Available at: http://www.accaglobal.com/content/dam/acca/global/PDF-members/2012/2012d/disciplinary-procedures.pdf [Accessed 11/2016] </p><p>ACCA (2012) Obtaining professional work [Online]. Available at: http://www.accaglobal.com/content/dam/acca/global/PDF-members/2012/2012p/professional_work.pdf [Accessed 11/2016] </p><p>ACCA (2016) Rulebook [Online]. Available at: http://www.accaglobal.com/uk/en/member/professional-standards/rules-standards/acca-rulebook.html [Accessed 11/2016] </p><p>ACCA (2016) Student accountant [Online]. Available at: http://www.accaglobal.com/ie/en/student/sa.html [Accessed 11/2016] </p><p>Alan Travis (21 July 2016) Cybercrime figures prompt police call for awareness campaign. The Guardian. [Online]. Available from: https://www.theguardian.com/uk-news/2016/jul/21/crime-rate-online-offences-cybercrime-ons-figures [Accessed 11/2016] </p><p>CBI (1990) </p><p>Ceres (2016) The Ceres Principles [Online]. Available at: https://www.ceres.org/about-us/our-history/ceres-principles [Accessed 11/2016] </p><p>Civil Justice Council (2009) Protocol for the Instruction of Experts to give Evidence in Civil Claims [Online]. Available at: https://www.justice.gov.uk/courts/procedure-rules/civil/contents/form_section_images/practice_directions/pd35_pdf_eps/pd35_prot.pdf [Accessed 11/2016] </p><p>Companies Act 2006 (2016) [Online]. Available at: http://www.legislation.gov.uk/ukpga/2006/46/contents [Accessed 10/2016] </p><p>CPA Canada (2006) Standard practices for investigative and forensic accounting engagements Engagements [Online]. Available at: https://www.cpacanada.ca/en/business-and-accounting-resources/other-general-business-topics/forensic-and-investigative-accounting/publications/standard-practices-investigative-forensic-accounting-engagements [Accessed 11/2016] </p><p>FATF (2013) Politically exposed persons (recommendations 12 and 22) [Online]. Available at: http://www.fatf-gafi.org/media/fatf/documents/recommendations/Guidance-PEP-Rec12-22.pdf [Accessed 11/2016] </p><p>FRC (2006) Bulletin 2006/5 The Combined Code on Corporate Governance: Requirements of Auditors Under the Listing Rules of the Financial Services Authority and the Irish Stock Exchange [Online]. Available at: https://www.frc.org.uk/Our-Work/Publications/APB/Bulletin-2006-5-The-Combined-Code-on-Corporate-Gov.pdf [Accessed 10/2016] </p><p>FRC (2006b) Competition and choice in the UK audit market [Online]. Available at: https://www.frc.org.uk/FRC-Documents/FRC/Competition-and-Choice-in-the-UK-Audit-Market.aspx [Accessed 11/2016] </p><p>FRC (2014) Guidance on risk management, internal control and related financial and business reporting [Online]. Available at: https://www.frc.org.uk/Our-Work/Publications/Corporate-Governance/Guidance-on-Risk-Management,-Internal-Control-and.pdf [Accessed 11/2016] </p></li><li><p> 670 Bibliography </p><p>FRC (2015) Audit Quality Practice Aid for Audit Committees [Online]. Available at: https://frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/Audit-Quality-Practice-Aid-for-Audit-Committee-(1).pdf [Accessed 10/2016] </p><p>FRC (2015b) Audit Quality Inspections, Annual Report 2014-15 [Online]. Available at: https://www.frc.org.uk/Our-Work/Publications/Audit-Quality-Review/Audit-Quality-Inspections-Annual-Report-2014-15.pdf [Accessed 11/2016] </p><p>FRC (2016a) Audit quality review [Online]. Available at: https://www.frc.org.uk/Our-Work/Audit/Audit-Quality-Review.aspx [Accessed 10/2016] </p><p>FRC (2016b) Developments in audit 2015/16: An Overview (July 2016) [Online]. Available at: https://www.frc.org.uk/Our-Work/Publications/FRC-Board/Developments-in-Audit-2015-16-Overview.pdf [Accessed 10/2016] </p><p>FRC (2016c) Standards and guidance for auditors [Online]. Available at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-for-auditors.aspx [Accessed 10/2016] </p><p>FRC (2016d) Conduct Committee [Online]. Available at: https://www.frc.org.uk/About-the-FRC/FRC-structure/Conduct-Committee.aspx [Accessed 10/2016] </p><p>FRC (2016e) FRC Structure [Online]. Available at: https://www.frc.org.uk/About-the-FRC/FRC-structure.aspx [Accessed 10/2016] </p><p>FRC (2016f) UK Corporate governance code [Online]. Available at: https://www.frc.org.uk/Our-Work/Codes-Standards/Corporate-governance/UK-Corporate-Governance-Code.aspx [Accessed 10/2016] </p><p>FRC (2016g) Guidance on Audit Committees [Online]. Available at: https://www.frc.org.uk/Our-Work/Corporate-Governance-Reporting/Corporate-governance/UK-Corporate-Governance-Code/Guidance-for-boards-and-board-committees.aspx#Biscuit2 [Accessed 10/2016] </p><p>FRC (2016h) Developments in audit 2015/16: an overview [Online]. Available at: https://www.frc.org.uk/Our-Work/Audit/Report-on-Developments-in-Audit.aspx [Accessed 11/2016] </p><p>The Guardian (10 October 2006) Full text of Gordon Brown's speech on terrorism. The Guardian. [Online]. Available from: https://www.theguardian.com/politics/2006/oct/10/immigrationpolicy.speeches [Accessed 11/2016] </p><p>IAASB (2008) Challenges in auditing fair value accounting estimates in the current market environment [Online]. Available at: https://www.ifac.org/publications-resources/staff-audit-practice-alert-challenges-auditing-fair-value-accounting-estimate [Accessed 11/2016] </p><p>IAASB (2009) Emerging Practice Issues Regarding the Use of External Confirmations in an Audit of Financial Statements [Online]. Available at: https://www.ifac.org/publications-resources/staff-audit-practice-alert-emerging-practice-issues-regarding-use-external-co [Accessed 11/2016] </p><p>IAASB (2012) Applying ISQC 1 Proportionately with the Nature and Size of a Firm [Online]. Available at: https://www.ifac.org/publications-resources/staff-questions-answers-applying-isqc-1-proportionately-nature-and-size-firm [Accessed 11/2016] </p><p>IAASB (2015) Auditor ReportingIllustrative Key Audit Matters [Online]. Available at: https://www.ifac.org/publications-resources/auditor-reporting-illustrative-key-audit-matters [Accessed 11/2016] </p><p>IAASB (2016) Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting [Online]. Available at: https://www.ifac.org/publications-resources/discussion-paper-supporting-credibility-and-trust-emerging-forms-external [Accessed 10/2016] </p><p>IAASB (2016b) Determining and Communicating Key Audit Matters [Online]. Available at: https://www.ifac.org/publications-resources/determining-and-communicating-key-audit-matters [Accessed 11/2016] </p></li><li><p> Bibliography 671 </p><p>IAASB (2016c) More informative auditor's reports - what audit committees and finance executives need to know [Online]. Available at: https://www.ifac.org/publications-resources/more-informative-auditors-reports-what-audit-committees-and-finance [Accessed 11/2016] </p><p>IAESB (2014) International accounting education standards board fact sheet [Online]. Available at: https://www.ifac.org/system/files/uploads/IAESB/IAESB-Fact-Sheet-2.pdf [Accessed 11/2016] </p><p>ICAEW (2016) Data analytics for external auditors [Online]. Available at: icaew.com/iaae [Accessed 10/2016]. </p><p>ICAEW (2016b) Framework for resolving ethical problems [Online]. Available at: http://www.icaew.com/en/technical/ethics/framework-for-resolving-ethical-problems [Accessed: 11/2016] </p><p>IESBA (2012) Responding to a Suspected Illegal Act [Online]. Available at: https://www.iaasb.org/system/files/publications/files/IESBA-Code-of-Ethics-Illegal-Acts-Exposure-Draft.pdf [Accessed 11/2016] </p><p>IESBA (2016) Responding to Non-Compliance with Laws and Regulations [Online]. Available at: http://www.ifac.org/publications-resources/responding-non-compliance-laws-and-regulations [Accessed 10/2016] </p><p>IESBA (2016b) Ethical Considerations Relating to Audit Fee Setting in the Context of Downward Fee Pressure [Online]. Available at: http://www.ifac.org/publications-resources/ethical-considerations-relating-audit-fee-setting-context-downward-fee [Accessed 11/2016] </p><p>IIRC (2013) The international IR framework [Online]. Available at: http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf [Accessed 11/2016] </p><p>NAO (2013) Maternity services in England [Online]. Available at: https://www.nao.org.uk/report/maternity-services-england-2/ [Accessed 11/2016] </p><p>Norton (2011) Cybercrime report [Online]. Available at: https://www.symantec.com/content/en/us/home_homeoffice/html/ncr/ [Accessed 11/2016] </p><p>PCAOB (2016) Mission and vision [Online]. Available at: https://pcaobus.org/About/History/Pages/default.aspx [Accessed 10/2016] </p><p>Rolls Royce (2014) Annual report other information [Online]. Available at: http://ar.rolls-royce.com/2014/assets/pdf/RR_Other_information.pdf [Accessed 10/2016] </p><p>Scottish Police Authority (2014) Scottish Police Authority Performance Framework 2013/14 [Online]. Available at: http://www.spa.police.uk/assets/128635/performanceindicators [Accessed 11/2016] </p><p>SNH (2016) An introduction to environmental auditing [Online]. Available at: http://www.snh.org.uk/publications/on-line/advisorynotes/45/45.htm [Accessed 11/2016] </p><p>TAC (2010) TAC Guidance Statement 1 [Online]. Available at: https://www.iaasb.org/system/files/downloads/TAC_Guidance_Statement_1.pdf [Accessed 11/2016] </p><p>Yoko Kubota and Nobuhiro Kubo. (17 January 2012) Panel clears audit firms of Olympus scandal blame. Reuters. [Online]. Available from: http://www.webcitation.org/65x0p5rgR [Accessed 11/2016] </p><p>UK Law </p><p>Companies Act 2006 [Online]. Available at: http://www.legislation.gov.uk/ukpga/2006/46/contents [Accessed 11/2016] </p><p>Open Parliament Licence v3.0: http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/ </p><p>Contains public sector information licensed under the Open Government Licence v3.0. </p><p>US Law </p><p>Sarbanes-Oxley Act 2002 [Online]. Available at: https://www.sec.gov/about/laws/soa2002.pdf [Accessed 11/2016] </p></li><li><p> 672 Bibliography </p><p>Corporate governance code </p><p>FRC (2016) FRC UK Corporate Governance Code [Online]. Available at: https://www.frc.org.uk/Our-Work/Corporate-Governance-Reporting/Corporate-governance/UK-Corporate-Governance-Code.aspx [Accessed 09/2016]. </p><p>FRC Audit and Assurance Standards and Guidance </p><p>FRC (2016) Standards and guidance [Online]. Available from: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance.aspx [Accessed 09/2016]. </p><p>International Financial Reporting Standards </p><p>IFRS Foundation (2016) IFRS [Online]. Available at: http://eifrs.ifrs.org [Accessed 09/2016]. </p><p>International Audit and Assurance Standards Board guidance </p><p>IAASB (2016) Publications [Online]. Available from: https://www.iaasb.org/publications-resources [Accessed 10/2016]. </p><p>International Ethics Standards Board for Accountants guidance </p><p>IESBA (2016) Publications [Online]. Available from: https://www.ethicsboard.org/publications-resources [Accessed 10/2016]. </p></li></ul>

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