Page 39 - Patisserie Valerie Teaching Note

Bibliography

1. How did fraud come about in the Patisserie Valerie case?
https://www.accountancyage.com/2019/01/30/how-did-fraud-come-about-in-
the-patisserie-valerie-case/ Accessed 13 07 2019
2. Grant Thornton and PwC criticised for substandard audits
https://www.ft.com/content/cca803ca-a24d-11e9-a282-2df48f366f7d
Accessed 16 07 2019
3. Management should take blame first for accounting frauds, MPs told
UK News | Published: Jan 23, 2019
https://www.shropshirestar.com/news/uk-news/2019/01/23/management-
should-take-blame-first-for-accounting-frauds-mps-told/
Accessed 23 07 2019
4. Patisserie Valerie auditor was ‘not looking for fraud’
https://www.ft.com/content/f8828dc8-24b0-11e9-8ce6-5db4543da632
Accessed 23 07 2019
5. Top accounting scandals in 2018
A summary of the cases of financial scandals, accounting fraud and corporate
fraud which capitivated us last year and their implications
https://www.accountancyage.com/2019/03/20/a-summary-of-the-cases-of-
financial-scandals-of-2018/ Accessed 05 07 2019
6. Why Auditors Rarely Find Fraud https://blog.protiviti.com/2019/04/04/why-
auditors-rarely-find-fraud/ Accessed 05 07 2019
7. Worst Corporate Accounting Scandals of All Time
https://www.accounting-degree.org/scandals/ Accessed 05 07 2019
8. Financial Reporting Council International Standard on Auditing (UK)
600 (Revised June 2016)
Special Considerations—Audits of Group
Financial Statements (Including the Work of Component Auditors)
9. Grant Thornton audit arm under FRC spotlight
https://economia.icaew.com/news/july-2019/grant-thornton-audit-arm-
under-frc-spotlight
Accessed 16 07 2019
10. Sports Directs Mike Ashley bids for Patisserie Valerie cafe chain
https://www.bbc.co.uk/news/business-47179147
Accessed 23 06 2019