The Future of Auditing - Brossura

Hay, David

Brossura

ISBN 10: 1032091932 ISBN 13: 9781032091938

Casa editrice: Routledge, 2021

Riassunto

The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research.

Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function.

This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.

Su questo libro

Informazioni sull'autore

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.

Dettagli dell'edizione

• Editore: Routledge
• Data di pubblicazione: 2021
• Lingua: Inglese
• ISBN 10: 1032091932
• ISBN 13: 9781032091938
• Rilegatura: Copertina flessibile
• Numero edizione: 1
• Numero di pagine: 74
• Contatto del produttore: Taylor and Francis, GPSR Taylor and Francis; gpsr@taylorandfrancis.com; ; Taylor & Francis Verlag GmbH, Kaufingerstraße 24; München; 80331; Germania