Auditing and society: research on audit practice and regulations
Material type:
TextPublication details: New York Routledge 2021 Description: vi, 259 pISBN: 9781138314122Subject(s): AuditingDDC classification: 657.45 Summary: Book Description
Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor’s role in evaluating the financial reporting of an auditee—a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019).
The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events.
A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.
| Item type | Current library | Collection | Call number | Copy number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|---|
Book
|
Indian Institute of Management LRC General Stacks | Finance & Accounting | 657.45 SMI (Browse shelf(Opens below)) | 1 | Available | 003934 |
Table of Contents
List of Figures
Introduction
Chapter 1: History of Auditing and Accountability in Society
Chapter 2: The Philosophy of Auditing
Chapter 3: Professional Ethics and Reputation
Chapter 4: Audit Regulation
Chapter 5: Auditing Standards
Chapter 6: Auditor Liability and Litigation Risk
Chapter 7: Audit Quality
Chapter 8: Audit Fees
Chapter 9: The Impact of Audits
Chapter 10: Audits of Compliance with GAAP Financial Reporting
Chapter 11: Audits of Fair Presentation with GAAP Financial Reporting
References
Index
Book Description
Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor’s role in evaluating the financial reporting of an auditee—a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019).
The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events.
A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.
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