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The Routledge Companion to Auditing de David Hay

The Routledge Companion to Auditing: Routledge Companions in Business, Management and Marketing

Editat de David Hay, W. Robert Knechel, Marleen Willekens
en Limba Engleză Paperback – 14 aug 2018
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally.
This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field.
This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
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Specificații

ISBN-13: 9781138363083
ISBN-10: 1138363081
Pagini: 388
Ilustrații: 6 Line drawings, black and white; 7 Tables, black and white; 6 Illustrations, black and white
Dimensiuni: 174 x 246 x 20 mm
Greutate: 0.72 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge Companions in Business, Management and Marketing

Locul publicării:Oxford, United Kingdom

Public țintă

Undergraduate

Cuprins

1. The Function of Auditing  Part I:The Social Environment of Auditing  2. The Auditing Profession  3. Globalization of Auditing  4. The market for Audit Services  5. The Audit Expectation Gap: A persistent but changing phenomenon  6. Research on Litigation Against Auditors  7. Non-audit Services and Auditor Independence  8. Auditor Tenure and Rotation  9. Fraud and Auditors’ Responsibility 10. Earnings Management and Auditing  11. Audit Quality  12. Audits of Private Companies  Part II: The Impact of Regulation of Auditing 13. Not Just a Standard Story: The rise of international standards on auditing  14. Oversight and Inspection of Auditing  Part III: Research on the Process of Auditing  15. Auditor Industry Specialization  16. Judgment and Decision-making  17. Analytical Procedures 18: Internal Audit  19. Audit Approaches and Business Auditing  20. The External Auditor and the Audit Committee  21. Auditing Ethics  22. Estimating Audit Fee and Production Models  Part IV: Issues Concerned with Audit Reporting  23. Audit Reports  24. Going Concern  25. Reporting on Internal Control  Part V: Alternative Auditing Settings  26. Assurance of Environmental, Social, and Sustainability Information  27. Continuous Auditing   Conclusion 28. The Future

Recenzii

'This book, written by leading audit researchers, communicates important research findings on a wide range of audit issues and tensions. This book will help the profession, investors, and regulators to better understand the contribution of academic research. Perhaps of more importance, it will create a dialogue to better harness the intellectual capital of the academy as an independent voice within the audit community.' - David Lont, Professor, University of Otago, New Zealand
'The Routledge Companion to Auditing provides a concise and insightful analysis of extant research in auditing. The authors are globally recognized scholars and their insights into the various aspects of the auditing market and the process of auditing will provide professional accountants and accounting researchers a lens to apply and better understand this important research.' - Jeff L. Payne, Professor, University of Kentucky, USA

Descriere

This comprehensive companion surveys the state of the discipline of auditing, including emerging and cutting-edge information, and is based upon extant research. It covers the issues that are important and controversial, and will inform future reforms to the auditing profession based on research.