Auditing Theory (Routledge Studies in Accounting)
| Author | : | |
| Rating | : | 4.65 (859 Votes) |
| Asin | : | 1138792012 |
| Format Type | : | paperback |
| Number of Pages | : | 170 Pages |
| Publish Date | : | 2013-04-08 |
| Language | : | English |
DESCRIPTION:
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. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. 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
About the AuthorIan 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.
He is also an Adjunct Associate Professor at the Norwegian School of Economics.. Ian Dennis is Senior Lecturer and was formerly Head of the Accounting Department at Oxford Brookes University Business School, UK