ABSTRACT
In this book, we have presented a review of the literature related to the management of audit firms, centred around the role, characteristics, and dynamics of auditing teams. This review, which draws from key contributions in the areas of psychology, organization, auditing, and management accounting, is selective and illustrative of issues pertinent to the understanding of auditing teams and does not attempt a comprehensive coverage of relevant research on the topic. We have also reported the results of a qualitative analysis of data collected from semi-structured interviews in the field to complement theoretical foundations with the “voice” of the practice.
