Reflections on the Case for Audit Reform : Seeking to Avoid Future Financial Scandals (Disruptions in Financial Reporting and Auditing)

Bhaskar, Krish/ Sellers, Rod

Routledge（2025/03発売）

Routledge（2025/03発売）

• 製本 Hardcover:ハードカバー版／ページ数 98 p.
• 言語 ENG
• 商品コード 9780367222215
• DDC分類 657.45

Full Description

This is the final volume in a four-book miniseries dealing with disruption in audit and financial reporting, this last book focusing on the importance of developing the purpose and concept of auditing in a holistic rather than piecemeal way, whilst reflecting on the case for audit reform.

It looks beyond current events and explores possible new entrants to the market, the role of regulation versus professionalism, developing a more prominent and reinvigorated auditing profession and how to meet wider stakeholder needs. The authors' key proposal for discussion is for the traditional passive audit to be replaced with a proactive style of audit, where granular opinions, forward looking analysis and sensitivity reviews can aid the reader of accounts to come to their own conclusions.

This book should act as a catalyst for radical thinking professionals, students, academics and company directors to influence future government reforms to meet societal needs in the twenty-first century.

Contents

1. Introduction 2. Audit - what does it mean? 3. Audit industry 4. Regulation and the audit market 5. The Groundhog Day merry-go-round, or a new audit concept? 6. The problem with passive audits and regulation 7. Making audit a positive and progressive force for good: promoting the proactive audit 8. Postscript and thoughts to ponder