British Accounting Association   Auditing
Special Interest Group



Aston Business School :

Finance, Accounting

& Law Group :

BAA Auditing Special

Interest GroupInterest Group :

The National Auditing Conference (NAC): 1994 NAC



4th National Auditing Conference

Lancashire Business School, University of Central Lancashire

Broughton Park Hotel, Preston


Friday 18 and Saturday 19 March 1994


Friday 26 March 1993

A significant conference theme for 1994 was Audit in the Public Sector

Keynote speakers (Audit in the Public Sector):

The Work of the Audit Commission

Mollie Bickerstaff, Director of Purchasing, the Audit Commission

Audit in the Health Service

Lee Childs, Coopers & Lybrand

Other papers on public sector themes were:

Perceptions of quality within public sector internal audit
Bob Hopkins & Ken Purnell,
Liverpool John Moores University.

Auditing performance indicators - the role of the Audit Commission in the Citizens' Charter
Mary Bowerman,
University of Hull.

A further significant theme was the future development of the audit:

Keynote Session

Auditing into the 21st Century

Bill Mclnnes of the Institute of Chartered Accountants of Scotland


Other papers on issues affecting the development of the audit and the auditor's role were:

The auditor's report and going concern considerations: an international comparison
Brenda Porter & Moyra Kedslie,
University of Hull.

Materiality concepts and thresholds: the legal perspective
H. Gin Chong, Southampton Institute of Higher Education & Gerald Vinten, University of Luton.

Illegal acts and the Auditor

William Henry, Glasgow Caledonian University & David Hatherly, Edinburgh University.

A reconsideration of audit relationships
lain Gray,
Sheffield Hallam University

Less complex IT systems: the development of an Audit Guideline
Leigh Holland, De Montfort University.