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Auditing and Society - Research on Audit Practice and Regulations (Hardcover)
Loot Price: R5,139
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Auditing and Society - Research on Audit Practice and Regulations (Hardcover)
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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.
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