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Full Description
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.
The book has been extensively revised and updated for the second edition to take account of new developments in auditing, including the growing importance of the assurance of sustainability reports, and related topics such as environment, social and governance (ESG) as well as the increased importance of research in standard setting. It includes new chapters on public sector auditing; auditing from the perspective of social theory; the impact of culture on auditing; audit teams and individuals; data analytics and artificial intelligence; and current proposals for reform to auditing (such as the Brydon report). The book summarizes various audit research topics, giving an overall opinion of the results and prospects for future research in each chapter. Readers can thus focus on topics of most relevance to them.
This guide is essential 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.
Contents
Part 1: Overview and the Function of Auditing 1. Overview (David Hay, W. Robert Knechel, Marleen Willekens) 2. The function of auditing (David C Hay, W. Robert Knechel, Marleen Willekens) Part 2: The Social Environment of Auditing 3. The financial reporting ecosystem and the demand for audit (Michael A. Ricci and Edward F. Thomas) 4. Auditing in a global landscape (Denise Hanes Downey and Kim Westermann) 5. The economics of audit competition and audit fees (Andrew Kitto and Devin Williams) 6. Litigation against auditors: emerging risks and research advances (Eldar Maksimov) 7. Non-audit services and auditor independence (Divesh S. Sharma and Madhukar K. Singh) 8. The role of organizational culture in auditing (Olof Bik and Reggy Hooghiemstra) 9. Fraud and auditors' responsibility (Ashley A. Austin and Tina D. Carpenter) 10. Earnings management and auditing (Steven Cahan) Part 3: The Impact of Regulation 11. Auditor rotation (Mara Cameran and Angela Pettinicchio) 12. Audit quality: Do we know what it is, and what determines it? (Robert Felix and Mikhail Pevzner) Part 4: Auditing Settings 13. International Standards in Auditing (ISAs) (Tjibbe Bosman and Ally Zimmerman) 14. Audits of private companies (Christopher Bleibtreu, John Christian Langli, and Tobias Svanström) 15. Public sector auditing (Carolyn Cordery) Part 5: The Process of Auditing 16. Public audit oversight (Ulrike Thürheimer and Ann Vanstraelen) 17. Auditing ethics (David Hay and Lasse Niemi) 18. What do we know about auditor industry specialization? (Sophie Audousset-Coulier, Anne Jeny and Like Jiang) 19. Judgment and decision-making in auditing (Ken T. Trotman, Paul Sakchuenyos, Andrew J. Trotman and Xiayue (Jessica) Zhang) 20. Analytical procedures: Evolution, challenges, and the transformative role of artificial intelligence in auditing (Stephen Kwaku Asare and Justin Leiby) 21. Internal auditing (Marc Eulerich) 22. Professional skepticism - conceptualizations and measures (Erin Nickell and Christine Nolder) 23. Audit partners and audit teams (Lena Pieper and Simon Dekeyser) 24. The audit committee and the external auditor (Alain Schatt) 25. Advances in audit technology (Ivy Munoko and Gabriel Pündrich) Part 6: Audit Reporting 26. Audit reports (Paul Coram) 27. Reporting critical/key audit matters (Emeline Deneuve) 28. Going concern (Marshall A. Geiger) 29. Auditors' evaluation and reporting on internal controls over financial reporting (Jennifer R. Joe and Yi-Jing Wu) 30. Assurance of sustainability and climate-related Information (Roger Simnett and Yitang (Jenny) Yang) Part 7: Conclusion 31. The future of audit research (David Hay, W. Robert Knechel and Marleen Willekens)
