The Routledge Companion to Auditing

Herausgeber: Hay, David; Willekens, Marleen; Knechel, W. Robert

• Broschiertes Buch

Produktbeschreibung

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. This handbook is vital 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.

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Produktdetails

• Verlag: Routledge
• Seitenzahl: 388
• Erscheinungstermin: 14. August 2018
• Englisch
• Abmessung: 246mm x 174mm x 21mm
• Gewicht: 689g
• ISBN-13: 9781138363083
• ISBN-10: 1138363081
• Artikelnr.: 53689678

Autorenporträt

David Hay is Professor of Auditing at the University of Auckland, New Zealand W. Robert Knechel is Frederick E. Fisher Eminent Scholar Chair and Professor of Accounting and Auditing at the University of Florida, USA Marleen Willekens is Professor of Accounting and Auditing at KU Leuven, Belgium

Inhaltsangabe

1. The Function of Auditing Part I:The Social Environment of Auditing 2.
The Auditing Profession 3. Globalization of Auditing 4. The market for
Audit Services 5. The Audit Expectation Gap: A persistent but changing
phenomenon 6. Research on Litigation Against Auditors 7. Non-audit Services
and Auditor Independence 8. Auditor Tenure and Rotation 9. Fraud and
Auditors' Responsibility 10. Earnings Management and Auditing 11. Audit
Quality 12. Audits of Private Companies Part II: The Impact of Regulation
of Auditing 13. Not Just a Standard Story: The rise of international
standards on auditing 14. Oversight and Inspection of Auditing Part III:
Research on the Process of Auditing 15. Auditor Industry Specialization
16. Judgment and Decision-making 17. Analytical Procedures 18: Internal
Audit 19. Audit Approaches and Business Auditing 20. The External Auditor
and the Audit Committee 21. Auditing Ethics 22. Estimating Audit Fee and
Production Models Part IV: Issues Concerned with Audit Reporting 23. Audit
Reports 24. Going Concern 25. Reporting on Internal Control Part V:
Alternative Auditing Settings 26. Assurance of Environmental, Social, and
Sustainability Information 27. Continuous Auditing Conclusion 28. The
Future