Oes the rotation of auditors improve the quality of auditing?

1.Structure of the answeri?s
*Coherent development of arguments:
-What is audit quality?
-What is the issue that the a?rotation of auditorsa is addressing?
-What is meant by the a?rotation of auditorsa?
-What are the advantages?
-What are the disadvantages?
-How might it be achieved?
-Is there academic evidence for its advantages or disadvantages?

*Introduction:
-Define your terms
-What is the problem?
-How are you going to answer it?
*Conclusion:
Does the rotation of auditors improve the quality of auditing?
-Yes a How? How do we know?
-No a Why not? How do we know?
-Donat know:
The question is not capable of resolution
The question is capable of resolution, but more evidence is needed

2.Focus on the question asked
*What is relevant?
-Up to date information about current & proposed regulations
-Up to date information about debate on the rotation of auditors
-Academic evidence on the impact of rotation on audit quality
*What is superfluous?
-Discussion of other issues affecting the quality of audit
-Regulations not related in some way to the rotation of auditors

Oes the rotation of auditors improve the quality of auditing?

Coherent development of arguments:
What is audit quality?
What is the issue that the a?rotation of auditorsa is addressing?
What is meant by the a?rotation of auditorsa?
What are the advantages?
What are the disadvantages?
How might it be achieved?
Is there academic evidence for its advantages or disadvantages?


Introduction:
Define your terms
What is the problem?
How are you going to answer it?
Conclusion:
Does the rotation of auditors improve the quality of auditing?
Yes a How? How do we know?
No a Why not? How do we know?
Donat know:
The question is not capable of resolution
The question is capable of resolution, but more evidence is needed

Oes the rotation of auditors improve the quality of auditing?

Essay questioni?s Does the rotation of auditors improve the quality of auditing?
Structure of the answer:(Coherent development of arguments:
What is audit quality?
What is the issue that the a?rotation of auditorsa is addressing?
What is meant by the a?rotation of auditorsa?
What are the advantages?
What are the disadvantages?
How might it be achieved?
Is there academic evidence for its advantages or disadvantages?)


Introduction:
Define your terms
What is the problem?
How are you going to answer it?
Conclusion:
Does the rotation of auditors improve the quality of auditing?
Yes a How? How do we know?
No a Why not? How do we know?
Donat know:
The question is not capable of resolution
The question is capable of resolution, but more evidence is needed

What is relevant?
Up to date information about current & proposed regulations
Up to date information about debate on the rotation of auditors
Academic evidence on the impact of rotation on audit quality
What is superfluous?
Discussion of other issues affecting the quality of audit
Regulations not related in some way to the rotation of auditors

Use of appropriate sources:
(Authoritative reports:
Ethical standards e.g.: IESBA, APB (UK)
Government bodies e.g.: Competition Commission, PCAOB (USA)
Web-sites with some authority e.g: professional accounting bodies)

references:
Academic debates:
Porter, Simon & Hatherly (2009) Principles of External Auditing (3rd ed) p119-121,134-146
Ewelt-Knauer, Gold & Pott (2012) What do we know about mandatory audit firm rotation? ICAS
Casterella & Johnston (2013) Can the academic literature contribute to the debate over mandatory audit firm rotation? Research in Accounting Regulation Vol 25 p108-116
AS A STARTING POINT

Porter, Simon & Hatherly (2009), Principles of External Auditing (3rd ed), Wiley, p119-121,134-146.
Ewelt-Knauer, Gold & Pott (2012) What do we know about mandatory audit firm rotation? ICAS at science/article/pii/S1052045712000471
IESBA Code of Ethics for Professional Accountants at Our-Work/Codes-Standards/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-for-auditors/Ethical-standards-for-auditors.aspx

Oes the rotation of auditors improve the quality of auditing?

USE ALL SOURCES LISTED ABOVE AND MORE IF POSSIBLE

Coherent development of arguments:
What is audit quality?
What is the issue that the a?rotation of auditorsa is addressing?
What is meant by the a?rotation of auditorsa?
What are the advantages?
What are the disadvantages?
How might it be achieved?
Is there academic evidence for its advantages or disadvantages?

Introduction:
Define your terms
What is the problem?
How are you going to answer it?
Conclusion:
Does the rotation of auditors improve the quality of auditing?
Yes a How? How do we know?
No a Why not? How do we know?
Donat know:
The question is not capable of resolution
The question is capable of resolution, but more evidence is needed



Referencing Requirements:
Porter, Simon & Hatherly (2009), Principles of External Auditing (3rd ed), Wiley, p119-121,134-146.

Ewelt-Knauer, Gold & Pott (2012) What do we know about mandatory audit firm rotation? ICAS at science/article/pii/S1052045712000471

IESBA Code of Ethics for Professional Accountants at Our-Work/Codes-Standards/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-for-auditors/Ethical-standards-for-auditors.aspx

Competition Commission (UK) Statutory audit services market investigation at ec.europa.eu/internal_market/auditing/reform/

PCAOB Concept release on auditor independence and audit firm rotation at release_2011-006.pdf

Oes the rotation of auditors improve the quality of auditing?

You should include with your essay both a bibliography, listing all the materials (books, academic articles, other documents, and websites) you have consulted, and references, where you have directly quoted or paraphrased from a source. Please note a bibliography and references follow a specific format (look at the bibliography and references in books and journal articles for guidance). Do not under any circumstances copy material from any sources without referencing it, as this constitutes plagiarism.

Referencing Requirements:
You should include with your essay both a bibliography, listing all the materials (books, academic articles, other documents, and websites) you have consulted, and references, where you have directly quoted or paraphrased from a source.