Auditing and Society: Research on Audit Practice and Regulations

ISBN-13: 9781138314122 / Angielski / Miękka / 2020 / 260 str.

Wally Smieliauskas; Minlei Ye; Ping Zhang

Opis

This textbook provides a comprehensive overview of the role of auditing in contemporary society that will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.

Spis treści

Introduction  Chapter 1: History of Auditing and Accountability in Society  Chapter 2: Social Theory and Auditing: Role of Social Norms, Culture, Politics, Institutions and Ideology   Chapter 3: Professional Ethics and Reputation  Chapter 4: Audit Regulation  Chapter 5: Auditing Standards  Chapter 6: Auditor Liability and Litigation Risk  Chapter 7: Measurement of Audit Quality  Chapter 8: Determination of Audit Fees  Chapter 9: Research on the Impact of Audits  Chapter 10: Audits of Compliance Reporting with GAAP Chapter 11: Audits of Fair Presentation Reporting