ABSTRACT

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.

chapter 1|9 pages

Introduction

The function of auditing

part I|148 pages

The social environment of auditing

chapter 2|10 pages

The auditing profession

chapter 3|10 pages

Globalization of auditing

chapter 4|10 pages

The market for audit services

chapter 5|11 pages

The audit expectation gap

A persistent but changing phenomenon

chapter 8|18 pages

Auditor tenure and rotation

chapter 10|11 pages

Earnings management and auditing

chapter 11|18 pages

Audit quality

part II|29 pages

The impact of regulation of auditing

chapter 13|18 pages

Not just a standard story

The rise of international standards on auditing

part III|98 pages

Research on the process of auditing

part IV|35 pages

Issues concerned with audit reporting

chapter 23|11 pages

Audit reports

chapter 24|11 pages

Going concern

part V|25 pages

Alternative auditing services

part VI|9 pages

Conclusion