Auditing Theory

ISBN-13: 9781138599703 / Angielski / Miękka / 2018 / 170 str.

Ian Dennis

Opis

Auditing Theory provides an innovative theory of auditing underpinning auditing practice, using the method of conceptual enquiry. It offers new insights into the nature of materiality, evidence, professional judgement, and scepticism in auditing.

Spis treści

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

O autorze

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.