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Books > Business & Economics > Economics
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The Future of Auditing (Hardcover)
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The Future of Auditing (Hardcover)
Series: Routledge Focus on Accounting and Auditing
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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.
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