The Future of Auditing

ISBN-13: 9781138477087 / Angielski / Twarda / 2019 / 68 str.

David Hay

Opis

This book provides a concise overview of the function of auditing and the future challenges it faces.The author reviews current assumptions about the value of audits of financial statements.This guide to the future of auditing will be useful not only to auditing researchers but also to policy makers and auditing professionals.

Recenzje

"Professor Hay has done an extremely good job laying out the economic foundation and value of the audit in a variety of settings. This message is sometimes lost in a complex economic environment where regulation can overshadow other forces. Clearly, auditing has much more to offer to market participants than simply a compliance exercise." — W. Robert Knechel, Director of the International Accounting and Auditing Center, University of Florida, USA

Spis treści

Acknowledgements.  1: Overview: The future of auditing.  2: The value of auditing.  3: The future of auditing.  4: Opportunities for auditing research.

O autorze

David Hay is Professor of Auditing at the University of Auckland, New Zealand. He was previously Head of the Department of Accounting and Finance at the University of Auckland. He has been an external reviewer of accounting degree programmes at more than ten universities and similar institutions in New Zealand, Australia, Malaysia, and Hong Kong. David and his co-authors won the 2017 "Notable Contribution to the Auditing Literature Award" presented by the Auditing Section of the American Accounting Association.