Auditing and Society - Research on Audit Practice and Regulations (Paperback)

Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor's role in evaluating the financial reporting of an auditee-a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.

General

Imprint:	Routledge
Country of origin:	United Kingdom
Release date:	July 2020
First published:	2021
Authors:	Wally Smieliauskas • Minlei Ye • Ping Zhang
Dimensions:	246 x 174 x 20mm (L x W x T)
Format:	Paperback
Pages:	260
ISBN-13:	978-1-138-31412-2
Categories:	Books > Business & Economics > Economics > General Books > Business & Economics > Business & management > Business strategy Books > Business & Economics > Finance & accounting > Accounting > Management accounting Books > Business & Economics > Business & management > Management of specific areas > General Books > Business & Economics > Business & management > Sales & marketing > General Promotions
LSN:	1-138-31412-9
Barcode:	9781138314122

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