Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement
| ISBN: | 9781138599703 |
| Publication date: | 27th April 2018 |
| Author: | Ian Dennis |
| Publisher: | Routledge an imprint of Taylor & Francis Ltd |
| Format: | Paperback |
| Pagination: | 170 pages |
| Series: | Routledge Studies in Accounting |
| Genres: |
Management accounting, bookkeeping and auditing |
Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement
Auditing Theory features in the following genres: Management accounting, bookkeeping and auditing
Auditing Theory is available in Paperback, Hardback, Ebook
Auditing Theory was written by Ian Dennis and published by Routledge an imprint of Taylor & Francis Ltd
Auditing Theory has 170 pages
Yes it is part of Routledge Studies in Accounting series
£45.89