170 Pages
by
Routledge
170 Pages
by
Routledge
170 Pages
by
Routledge
Also available as eBook on:
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... Read more
Foreword Preface 1. What is an auditing theory and conceptual frameworks in auditing? 2. The objectives of auditing 3. The expectations gap 4. Regulation of auditing 5. Ethical issues in auditing 6. The audit opinion 7. Materiality 8. Audit evidence 9. Professional judgement in auditing
Biography
Ian Dennis is Senior Lecturer and was formerly Head of the Accounting Department at Oxford Brookes University Business School, UK. He is also an Adjunct Associate Professor at the Norwegian School of Economics.
