The future of auditing / by David Hay

By:

Hay, David, 1955- [VerfasserIn]

Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Routledge focus on accounting and auditingPublisher: New York, NY : Routledge, 2019Description: 1 Online-Ressource (1 online resource)ISBN:

1351105485
9781351105484
9781351105460

Subject(s):

Additional physical formats: 9781351105453 | 1351105450 | 1351105469 | 9781351105477 | 1351105477 | 1138477087 | 9781138477087 | Erscheint auch als: Future of auditing. Druck-Ausgabe New York, NY : Routledge, 2019DDC classification:

657/.45

LOC classification:

HF5667

Online resources:

Zugang im Netz des KIT

Summary: Overview: the future of auditing -- The value of auditing -- The future of auditing -- Opportunities for auditing research.Summary: 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, andgovernance, 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 auditingPPN: PPN: 1755162111Package identifier: Produktsigel: BSZ-4-NLEBK-KAUB | ZDB-4-NLEBK

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