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This book provides a concise overview of the function of auditing and the future challenges it faces.The author reviews current assumptions about the value of audits of financial statements.This guide to the future of auditing will be useful not only to auditing researchers but also to policy makers and auditing professionals.

Produktbeschreibung
This book provides a concise overview of the function of auditing and the future challenges it faces.The author reviews current assumptions about the value of audits of financial statements.This guide to the future of auditing will be useful not only to auditing researchers but also to policy makers and auditing professionals.
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Autorenporträt
David Hay is Professor of Auditing at the University of Auckland, New Zealand. He was previously Head of the Department of Accounting and Finance at the University of Auckland. He has been an external reviewer of accounting degree programmes at more than ten universities and similar institutions in New Zealand, Australia, Malaysia, and Hong Kong. David and his co-authors won the 2017 "Notable Contribution to the Auditing Literature Award" presented by the Auditing Section of the American Accounting Association.