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Chapter 1. Contents Chapter 2. The presents state of big audit  Chapter 3. A taxonomy of the non-solutions  Chapter 4. The acts and attitudes of the players in big audit  Chapter 5. The uncertain future of the big four

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Peterson, a lawyer who specializes in complex multi-national disputes, litigation, and financial information, examines the value and viability of the business, regulatory, and legal model, Big Audit, by which audit services are delivered to the Big Four accounting firms: Deloitte, EY (Ernst & Young), KPMG, and PwC (PricewaterhouseCoopers). He describes how Big Audit became outmoded, why the proposed fixes are unachievable, and how assurance of real value might be designed and delivered instead. He reviews events leading up to the problem and examines the proposed solutions, the attitudes and behaviors of the major players in Big Audit, and possible elements of a re-engineered approach to financial reporting and assurance, a newly structured Big Audit model. This edition has been expanded and revised.
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