Ethics and Auditing
Ethics and Auditing

Author: Tom Campbell

Publisher: ANU E Press

Published: 2005-06-01

Total Pages: 368

ISBN-13: 1920942262

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Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform. With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education.

Auditing Theory
Auditing Theory

Author: Ian Dennis

Publisher: Routledge

Published: 2015-06-05

Total Pages: 170

ISBN-13: 131764817X

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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

The Principles and Practice of Auditing
The Principles and Practice of Auditing

Author: George Puttick

Publisher: Juta and Company Ltd

Published: 2007

Total Pages: 1300

ISBN-13: 9780702172687

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A valuable resource for students preparing for certification, registered accountants and auditors, and financial personnel in various businesses, this is the 9th updated edition of a classic auditing text. Integrating theory with practice and application, it is up-to-date with the field's recent and gradual transition from self-regulation to external auditing and supervision.