The primary aim of this report is to analyse changes in recent years in the market for the provision of non-audit services (NAS), with a particular focus on the joint provision of audit and non-audit services and the potential effects on independence and the quality of audit.
A briefing on changes to the non-audit services (NAS) regime and NAS fee levels since 2002 and the findings of the 2007 experiential survey.
Discussion and negotiation on financial statement issues reported by finance directors, audit committee chairs and audit engagement partners.
David Gwilliam examines whether accounting and audit firms should continue to provide services other than audit.
Review of auditor independence, current regulatory frameworks and empirical studies of non-audit services.
Commentary on the recent transformations in professional services within, and around, the financial audit process.