Auditing Theory Routledge Studies in Accounting Series
Auteur : Dennis Ian
Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice.
Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world.
This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement
Foreword Preface1. What is an auditing theory and conceptual frameworks in auditing? 2. The objectives of auditing 3. The expectations gap 4. Regulation of auditing 5. Ethical issues in auditing 6. The audit opinion 7. Materiality 8. Audit evidence 9. Professional judgement in auditing
Ian Dennis is Senior Lecturer and was formerly Head of the Accounting Department at Oxford Brookes University Business School, UK. He is also an Adjunct Associate Professor at the Norwegian School of Economics.
Date de parution : 04-2018
15.2x22.9 cm
Date de parution : 06-2015
15.2x22.9 cm
Thèmes d’Auditing Theory :
Mots-clés :
UK Company Act; Auditing; International Accounting Education Standards Board; Auditing Theory; Applicable Financial Reporting Framework; Corporate Audit Theory; Standard Setting Decisions; Philosophy and Principles of Auditing; Material Misstatements; Regulation; FASB Definition; FASB Statement; Desirability Characterisation; IAASB; Reduce Audit Risk; Fair View; Financial Reporting Environment; Universal Empirical Generalisations; Non-deductive Reasoning; Financial Reporting Purposes; Fair Presentation; JDM Research; Audit Evidence; Materiality Judgements; Affect User; Materiality Guidelines; Decision Usefulness Approach; Counterfactual Statement; User Decisions