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Full 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.
Contents
Introduction Chapter 1: History of Auditing and Accountability in Society Chapter 2: Social Theory and Auditing: Role of Social Norms, Culture, Politics, Institutions and Ideology Chapter 3: Professional Ethics and Reputation Chapter 4: Audit Regulation Chapter 5: Auditing Standards Chapter 6: Auditor Liability and Litigation Risk Chapter 7: Measurement of Audit Quality Chapter 8: Determination of Audit Fees Chapter 9: Research on the Impact of Audits Chapter 10: Audits of Compliance Reporting with GAAP Chapter 11: Audits of Fair Presentation Reporting
