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The Routledge Companion to Auditing

Edited by: David Hay , W. Robert Knechel , Marleen Willekens

Print publication date:  September  2014
Online publication date:  September  2014

Print ISBN: 9780415633635
eBook ISBN: 9780203094921
Adobe ISBN: 9781136210358

10.4324/9780203094921
 Cite  Marc Record

Book description

Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally.

This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field.

This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.

Table of contents

Prelims Download PDF
Chapter  1:  Introduction Download PDF
Chapter  2:  The auditing profession Download PDF
Chapter  3:  Globalization of auditing Download PDF
Chapter  4:  The market for audit services Download PDF
Chapter  5:  The audit expectation gap Download PDF
Chapter  6:  Research on litigation against auditors  Download PDF
Chapter  7:  Non-audit services and auditor independence Download PDF
Chapter  8:  Auditor tenure and rotation Download PDF
Chapter  9:  Fraud and auditors’ responsibility Download PDF
Chapter  10:  Earnings management and auditing Download PDF
Chapter  11:  Audit quality Download PDF
Chapter  12:  Audits of private companies Download PDF
Chapter  13:  Not just a standard story Download PDF
Chapter  14:  Oversight and inspection of auditing Download PDF
Chapter  15:  Auditor industry specialization Download PDF
Chapter  16:  Judgment and decision making Download PDF
Chapter  17:  Analytical procedures Download PDF
Chapter  18:  Internal audit Download PDF
Chapter  19:  Audit approaches and business risk auditing Download PDF
Chapter  20:  The external auditor and the audit committee Download PDF
Chapter  21:  Auditing ethics Download PDF
Chapter  22:  Estimating audit fees and production models Download PDF
Chapter  23:  Audit reports Download PDF
Chapter  24:  Going concern Download PDF
Chapter  25:  Reporting on internal control Download PDF
Chapter  26:  Assurance of environmental, social and sustainability information Download PDF
Chapter  27:  Continuous auditing Download PDF
Chapter  28:  The future of auditing research Download PDF
Index Download PDF
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