Auditing and society : research on audit practice and regulations / Wally Smieliauskas, Minlei Ye and Ping Zhang.

Milton Park, Abingdon, Oxon ; New York, NY : Routledge, 2020.

1 online resource

Access is available to the Yale community.

"Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor's role in evaluating the financial reporting of an auditee-a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields"-- Provided by publisher

Taylor & Francis. EBA 2024-2025.

Print version: Smieliauskas, Wally J., 1947- Auditing and society. Milton Park, Abingdon, Oxon ; New York, NY : Routledge, 2020

Books / Online

English

October 04, 2024

Includes bibliographical references and index.