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


Auditing: Theory and Practice

Auditing: Theory and Practice

Author: Arun Kumar

Publisher: Atlantic Publishers & Dist

Published: 2001

Total Pages: 640

ISBN-13: 9788171567201

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This Book Covers Syllabi On Auditing, As Prescribed By Indian Universities And Institutes Of Commerce And Management. The Authors Have Tried Their Best To Cover Every Single Topic, Leaving None But At The Same Time Avoiding Unnecessary Details. While The Subject Matter Of The Book Has Been Gathered From Authentic Text Books, Reports And Journals, It Has Been Explained Through Examples Drawn From The Actual Business World. Cases With Court Decisions Have Been Cited Wherever Necessary. Regulations And Laws Have Been Authentically Reproduced From Original Sources. Language Of Narration Has Been Kept As Much Free From Technical Jargon As Possible. Thus The Authors Have Tried Their Best To Present An Ideal Textbook For The Students And A Reference Book For All Those Who Are Concerned With Auditing, The Teachers, The Company Secretary, The Chartered Accountant And Last But Not The Least, The Entrepreneur Himself.


Auditing Theory

Auditing Theory

Author: Ian Dennis

Publisher: Routledge

Published: 2015-06-05

Total Pages: 215

ISBN-13: 1317648161

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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 Human Project and the Temptations of Science

The Human Project and the Temptations of Science

Author: Lansana Keita

Publisher: BRILL

Published: 2022-07-18

Total Pages: 164

ISBN-13: 9004495150

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On account of the impressive yield of empirical science since the dawn of modern era, theorists of human behavior have sought eagerly to adopt its methodology to explain and predict behavior in the same way that natural science does with respect to natural phenomena. Thus, the positivist principle endorsed the unity of science approach to both the natural and social worlds. Modern social science, in its specific forms of sociology, economics, and so on, confidently embraced the positivist principle. In a short period of time, political economy was transformed into economic science. The goal was to purge the social sciences of their supposedly evaluative content. In due course, the idea of objective scientific truth came to be questioned along with the positivist paradigm. Epistemological relativism à la Kuhn is to be credited with this intellectual shift. But this novel theoretical approach was more easily accommodated by epistemologists of science than scientists themselves. Scientists hardly questioned their methodologies of research and the cognitive field of successful theories. Similarly, in the social sciences, neoclassical economics remained dominant. The neoclassical motto was that economics as science answered only questions of efficiency, not evaluative questions of social justice. The Human Project and the Temptations of Science argues that the model of epistemological unity, at one time embracing positivism, at another time supporting epistemological relativism, is questionable. While empirical science does yield knowledge of the natural world, knowledge of the social world - the world of humans - is necessarily value-laden. Despite the quantitative veneer of neoclassical economics - the dominant paradigm in economics - economic analysis cannot avoid questions of value. The reason is that its foundational concepts, such as rationality and the maximization of expected utility, reflect the necessary value-oriented nature of human behavior. The question posed, then, by The Human Project and the Temptations of Science is what sort of optimal values should humans adopt.


Current Issues in Auditing

Current Issues in Auditing

Author: Michael Sherer

Publisher: SAGE

Published: 1997-05-28

Total Pages: 351

ISBN-13: 1446264106

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The Third Edition of this successful text includes extensive changes, based on feedback from students and lecturers. There is a discussion of auditing and the law beyond the issue of third-party liability; and more coverage of recent developments in audit methodologies and techniques. New chapters include a survey of developments in audit automation, a discussion of the nature and development of the audit market, both in the United Kingdom and the European Union, and an assessment of the impact on auditing of the Cadbury Report on corporate governance, with particular attention to the role of audit committees. Each chapter includes questions for discussion.


Hong Kong Auditing

Hong Kong Auditing

Author: Ferdinand A. GUL

Publisher: City University of HK Press

Published: 2007-07-01

Total Pages: 843

ISBN-13: 9629371413

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This second edition is thoroughly revised to take into account the new Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services, and the numerous developments of a full range of auditing topics since the previous edition. A major feature of this book is that it boldly draws on economic theories to explain aspects of auditing. Certain general concepts which may be applicable in all aspects of an audit is discussed. Published by City University of Hong Kong Press. 香港城市大學出版社出版。


Habermas, Critical Theory and Education

Habermas, Critical Theory and Education

Author: Mark Murphy

Publisher: Routledge

Published: 2010-04-26

Total Pages: 225

ISBN-13: 1135224307

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This book delivers a definitive contribution to the understanding of Habermas's oeuvre as it applies to education. The authors examine Habermas's contribution to pedagogy, learning and classroom interaction; the relation between education, civil society and the state; forms of democracy, reason and critical thinking; and performativity, audit cultures and accountability.


Human Life-A Philosophical Audit

Human Life-A Philosophical Audit

Author: Ahmed Sayeed

Publisher: Partridge Publishing

Published: 2014-02-24

Total Pages: 181

ISBN-13: 1482818213

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Man is a social, political, and more intelligent animal, and he is a higher specie in the realm of evolution of life on earth. All humans are on and have equal rights for living and to possess basic needs, like food, clothing, shelter, water, and electricity and to elect a leader for governance. Here humans include women. There is no distinction or discrimination of cast, creed, race, region, religion, or regime.


Critical Theory Ethics for Business and Public Administration

Critical Theory Ethics for Business and Public Administration

Author: David M. Boje

Publisher: IAP

Published: 2008-09-01

Total Pages: 412

ISBN-13: 160752841X

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The purpose of this book is to develop those ethical traditions. For example, Horkheimer’s books Eclipse of Reason and Critique of Instrumental Reason, and his early and now classic essay Materialism and Morality ask for a reformation of Kantian ethics. The reform sought is that categorical imperative in an individualism capitalism serves to worsen the difference between business ethics and moral philosophy. That is, it is not enough to try to be good or ethical as individuals when it is the systemic processes that must be dealt with. Therefore, Horkheimer asks that the maxim that would be made universal be done at the level of people organizing with others to change the social system that is producing the unethical behaviors. The book is organized into several sections. The first section sets the stages, beginning with a challenge to the field of social responsibility in business and public administration (Jones, Ten bos, & Parker have a new book out that is smashing). Then, we turn to Carr and to Zanettic who each have done critical theory work in public administration. This is followed by Heather Hopfl, who edited an issue on ethics of goodness, and does the kind of writing that makes deep connections. The next set of chapters make topic connections: rhizomatics, dialogics of co experience, story/narrative, and postmodern. The third set of topics focus on application: technofuturist, international business, economics, university, environment, accounting, spirituality, strategy, and ending with Mills’ work on silence of race/ethnicity in business (and public administration) ethics writing.