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Auditing
Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality. The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit. Supplemented by extra on-line resources, students using this established text will be well-equipped to be effective auditors and to understand the role of auditing in the business world.
Auditing
Auditing: Text and Cases will influence the way that the next generation of professionals think about their responsibilities and abilities; it is not limited to reciting current practice. Instead the unique set of topics and structure of this book will strike an effective balance among the "why it is so" of auditing theory and the "how it is done" of current auditing practice and the "what's next" of the profession's future.
The Routledge Companion to Auditing
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
The Future of Auditing
The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research. Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assump...
Judgment and Decision-Making Research in Accounting and Auditing
A timely and comprehensive study on behavioural decision-making within the field of accounting.
Systems Development Methods for the Next Century
This book is a result of the ISD'97, Sixth International Conference on Information Systems Development-Methods and Tools, Theory and Practice held August 11-14, 1997 in Boise, Idaho, USA. The purpose of this Conference was to address the issues facing academia and industry when specifying, developing, managing and improving software systems. The selection of papers was carried out by the International Program Committee. All papers were reviewed in advance by at least three people. Papers were judged according to their originality, relevance and presentation quality. All papers were judged purely on their own merits, independently of other submissions. This year's Information Systems Developm...
Public Sector Audit
This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as explores the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field.
The Closing of the Auditor’s Mind?
In The Closing of the Auditor’s Mind?, author David J. O’Regan describes internal auditing as an important "binding agent" of social cohesion, for the accountability of individuals and organizations and also at aggregated levels of social trust. However, O’Regan also reveals that internal auditing faces two severe challenges – an external challenge of adaptation and an internal challenge of fundamental reform. The adaptation challenge arises from ongoing, paradigmatic shifts in accountability and social trust. The command- and- control, vertical hierarchies of traditional bureaucracies are being replaced in importance by networked, flattened patterns of accountability. The most chall...
Years of Transition
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