This comprehensive companion surveys the state of the discipline of auditing, including emerging and cutting-edge information, and is based upon extant research. It covers the issues that are important and controversial, and will inform future reforms to the auditing profession based on research.
This comprehensive companion surveys the state of the discipline of auditing, including emerging and cutting-edge information, and is based upon extant research. It covers the issues that are important and controversial, and will inform future reforms to the auditing profession based on research.
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
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
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