| 紀錄類型: |
書目-語言資料,印刷品
: 單行本
|
| 副題名: |
research on audit practice and regulations |
| 作者: |
SmieliauskasWally J., 1947- |
| 合作者: |
ZhangPing, |
| 合作者: |
YeMinlei, |
| 出版地: |
Milton Park, Abingdon, Oxon |
| 出版者: |
Routledge; |
| 出版年: |
2021 |
| 面頁冊數: |
vii, 259 p.ill. : 25 cm.; |
| 標題: |
Auditing. - |
| 摘要註: |
"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"--Provided by publisher. |
| ISBN: |
978-1-138-31412-2pbk. |
| 內容註: |
History of auditing and accountability in society The philosophy of auditing Professional ethics and reputation Audit regulation Auditing standards Auditor liability and litigation risk Audit quality Audit fees The impact of audits Audits of compliance with GAAP financial reporting Audits of fair presentation with GAAPfinancial reporting. |