Aston Business School :

& Law Group :

16th NATIONAL AUDITING CONFERENCE

University of Manchester

Sponsors: The Association of Chartered Certified Accountants,

The Institute of Chartered Accountants in England and Wales,

The Institute of Chartered Accountants of Scotland

Friday 31 March and Saturday 1 April 2006

Programme

DAY 1 - Friday 31 March 2006

10.30   Registration/coffee

11.00   Introduction

11.05-11.50     Keynote session 1

Ian Percy

11.50-12.35     “Auditor Liability without Compulsory Audit Requirement”

Tim Bush, Director, Engagement, Hermes UK Focus Funds, London

Stella Fearnley, University of Portsmouth Business School

Shyam Sunder, Yale School of Management

12.35-13.30     Lunch                                     

13.30-14.15     “Audit Quality and Audit Liability – a Musical Vignette”

David Gwilliam, University of Wales, Aberystwyth

14.15-15.00     “A Practitioner’s Perspective on Current Choices in Respect of Rules- or Principles-based Auditing Standards”

Claire Stone, Deloitte, London

15.00-15.15     Coffee break

15.15-16.00     “The skill-set of Trainee Auditors”

C.V. Helliar, University of Dundee

E.A Monk, University of Dundee

L.A.Stevenson, University of Dundee

16.00-17.30     Panel Session:

17.45      ASIG Executive Committee meeting

DAY 2 - Saturday 1 April 2006

09.00-09.45     Keynote session 2

Deborah Chaplin

09.45-10.30     “The Probative Value of Audit Evidence: The State of the Art and Avenues towards a General Theory”

Ulfert Gronewold, University of Potsdam, Germany

10.30-10.45     Coffee break              

10.45-11.30     “The Determinants of Auditor Changes in the Voluntary Sector: Evidence from UK Charities”

Vivien Beattie, University of Glasgow

Alan Goodacre, University of Stirling

Walter Masocha, University of Stirling

11.30-12.15     “Strategic Viability and Going-Concern Audit Opinions”

Liesbeth Bruynseels, Katholieke Universiteit Leuven, Belgium

Marleen Willekens, Katholieke Universiteit Leuven, Belgium

12.15-13.00     “Evidence from the UK: Audit Fees, Non-audit Fees, and Auditor Reporting on Stressed Companies”

ilias G Basioudis, Aston Business School, UK

Marshall Geiger, University of Richmond, USA

V. Papakonstantinou, Aston Business School, UK

13.00-13.10         Conference conclusions

13.10-14.00     Buffet Lunch

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