Auditing is generally considered to be a particularly practical
discipline. This hampers theoretical research, as does its complex
nature. The unquestioning acceptance and implementation of rules
governing auditing practice could lead to poor outcomes. 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. In analyzing the
field from a theoretical perspective, the author encounters
important concepts such as materiality, verification, evidence,
risk and professional judgement. 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
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