The Future of Auditing
Seiten
2021
Routledge (Verlag)
978-1-032-09193-8 (ISBN)
Routledge (Verlag)
978-1-032-09193-8 (ISBN)
This book provides a concise overview of the function of auditing and the future challenges it faces.The author reviews current assumptions about the value of audits of financial statements.This guide to the future of auditing will be useful not only to auditing researchers but also to policy makers and auditing professionals.
The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research.
Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function.
This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.
The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research.
Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function.
This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.
David Hay is Professor of Auditing at the University of Auckland, New Zealand. He was previously Head of the Department of Accounting and Finance at the University of Auckland. He has been an external reviewer of accounting degree programmes at more than ten universities and similar institutions in New Zealand, Australia, Malaysia, and Hong Kong. David and his co-authors won the 2017 "Notable Contribution to the Auditing Literature Award" presented by the Auditing Section of the American Accounting Association.
Acknowledgements. 1: Overview: The future of auditing. 2: The value of auditing. 3: The future of auditing. 4: Opportunities for auditing research.
| Erscheinungsdatum | 01.07.2021 |
|---|---|
| Reihe/Serie | Routledge Focus on Accounting and Auditing |
| Verlagsort | London |
| Sprache | englisch |
| Maße | 138 x 216 mm |
| Gewicht | 140 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Marketing / Vertrieb |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management | |
| Wirtschaft ► Volkswirtschaftslehre | |
| ISBN-10 | 1-032-09193-2 / 1032091932 |
| ISBN-13 | 978-1-032-09193-8 / 9781032091938 |
| Zustand | Neuware |
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