1st Edition

Audit and the Art of Thinking Differently Making the Connections that Inspire a Better Future

254 Pages 15 B/W Illustrations
by Routledge

254 Pages 15 B/W Illustrations
by Routledge

By thinking differently about audit, this exciting book establishes that the conceptual core of audit itself is the art of thinking differently: the making of those new connections that inspire the creativity and confidence to challenge established thinking and provide actionable insight. Audit is reconceptualised as a vital, creative, engine of progress – in society, the economy, the environment... Read more

1. Audit as Transformation 2. Audit as Connection 3. Audit as the Search for Reality 4. Audit as Representation 5. Audit as a Lens on Life: Two Thought Experiments 6. Audit as a Lens on Business and Accounting 7. Audit as Deserved Confidence 8. Audit as Governance: Tackling the Governance Deficit 9. Audit as the Engagement of the Financial and Non-Financial 10. Audit is Thinking Differently

Biography

David Hatherly is Emeritus Professor of Accounting at the University of Edinburgh Business School, Edinburgh, UK.

Christopher Humphrey is a Professor of Accounting in the Accounting and Finance division of the Alliance Manchester Business School, The University of Manchester, Manchester, UK.