The Future Of Auditing

Author : David Hay
Publisher : Routledge
Page : 80 pages
File Size : 52,5 Mb
Release : 2019-06-20
Category : Business & Economics
ISBN : 9781351105460

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The Future of Auditing by David Hay Pdf

The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research. Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function. This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.

Author : Keith A. Houghton,Christine Jubb,Michael Kend,Juliana Ng
Publisher : ANU E Press
Page : 773 pages
File Size : 45,8 Mb
Release : 2010-08-01
Category : Business & Economics
ISBN : 9781921666513

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The Future of Audit by Keith A. Houghton,Christine Jubb,Michael Kend,Juliana Ng Pdf

At a time when increased independence requirements for auditors, legal backing for auditing standards, and increased audit documentation requirements have occurred, this book examines key issues in the market for audit services in Australia. It investigates issues including: the understandability of audit and the state of the audit expectations gap; auditors' business acumen and industry expertise; the auditors' use of materiality; whether or not the increasingly prescriptive nature of auditing is creating a distraction from the 'real' audit task and stifling auditors' judgement; whether or not CLERP 9 reforms involving audit partner rotation and restrictions on non-audit service provision are efficient and effective and reactions to the increasing scrutiny of auditors and audit firms by regulators. With its thorough coverage of contemporary issues, this book intersperses the authors' summaries, interpretations and recommendations with the perceptions, expressed in their own words in order to faithfully convey their candid assessments, of users of audit reports, purchasers and suppliers of the audit product, auditing standard setters and regulators of the audit market.

Author : Krish Bhaskar,John Flower
Publisher : Routledge
Page : 144 pages
File Size : 48,9 Mb
Release : 2019-04-16
Category : Business & Economics
ISBN : 9781000007862

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Disruption in the Audit Market by Krish Bhaskar,John Flower Pdf

Focussing on the dominance of the Big Four auditing firms – PwC, EY, Deloitte and KPMG – this concise volume provides an authoritative critical assessment of the state and future of the audit market, currently the subject of much debate and the focus of significant government enquiries. Drawing on extensive research and a vast collection of evidence from interviews with insiders, experts and users, it explores the key issues of audit quality, independence, choice and the growing expectation gap. Just as disruptive technologies are overturning other established sectors, this book explores their impact on accounting, financial reporting and auditing. It questions whether the Big Four-dominated audit market is prepared not only for the inevitable disruption of new technologies, but also the challenges of negative public perceptions, cynicism about regulation and demands for greater transparency. In the context of increasing high-profile corporate failures, this book provides a compelling scrutiny of the industry’s failings and present difficulties, and the impact of future disruption. At this crucial time, it will be of great interest to students, researchers and professionals in accounting and auditing, as well as policy makers and regulators.

Author : Boitan, Iustina Alina,Marchewka-Bartkowiak, Kamilla
Publisher : IGI Global
Page : 313 pages
File Size : 41,9 Mb
Release : 2020-09-11
Category : Business & Economics
ISBN : 9781799843917

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Fostering Innovation and Competitiveness With FinTech, RegTech, and SupTech by Boitan, Iustina Alina,Marchewka-Bartkowiak, Kamilla Pdf

Due to the emergence of innovative technologies, various professional fields are transforming their traditional business practices. Specifically, the financial and legal markets are experiencing this digital transformation as professionals and researchers are finding ways to improve efficiency, personalization, and security in these economic sectors. Significant research is needed to keep pace with the continuous advancements that are taking place in finance. Fostering Innovation and Competitiveness with FinTech, RegTech, and SupTech provides emerging research exploring the theoretical and practical aspects of technologically innovative mechanisms and applications within the financial, economic, and legal markets. Featuring coverage on a broad range of topics such as crowdfunding platforms, crypto-assets, and blockchain technology, this book is ideally designed for researchers, economists, practitioners, policymakers, analysts, managers, executives, educators, and students seeking current research on the strategic role of technology in the future development of financial and economic activity.

Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 52,9 Mb
Release : 2019-07-08
Category : Electronic
ISBN : 1634540638

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Audit of the Future by Anonim Pdf

An overview of how auditors will have to change to keep up with new technologies.

Author : David Y. Chan,Victoria Chiu,Miklos A. Vasarhelyi
Publisher : Emerald Group Publishing
Page : 359 pages
File Size : 55,7 Mb
Release : 2018-03-21
Category : Business & Economics
ISBN : 9781787434141

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Continuous Auditing by David Y. Chan,Victoria Chiu,Miklos A. Vasarhelyi Pdf

Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.

Author : Anonim
Publisher : The American Assembly
Page : 40 pages
File Size : 45,9 Mb
Release : 2005
Category : Accounting
ISBN : 8210379456XXX

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The Future of the Accounting Profession: Auditor Concentration by Anonim Pdf

Author : Jagdish Pathak
Publisher : Springer Science & Business Media
Page : 246 pages
File Size : 55,5 Mb
Release : 2005-08-15
Category : Business & Economics
ISBN : 9783540274865

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Information Technology Auditing by Jagdish Pathak Pdf

An evolving agenda of Information Technology Auditing is subject of this book. The author presents various current and future issues in the domain of IT Auditing in both scholarly as well as highly practice-driven manner so as to make those issues clear in the mind of an IT auditor. The aim of the book is not to delve deep on the technologies but the impact of these technologies on practices and procedures of IT auditors. Among the topics are complex integrated information systems, enterprise resource planning, databases, complexities of internal controls, and enterprise application integration - all seen from an auditor's perspective. The book will serve a big purpose of support reference for an auditor dealing with the high-tech environment for the first time, but also for experienced auditors.

Author : Wally Smieliauskas,Minlei Ye,Ping Zhang
Publisher : Routledge
Page : 489 pages
File Size : 40,5 Mb
Release : 2020-07-30
Category : Business & Economics
ISBN : 9780429854118

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Auditing and Society by Wally Smieliauskas,Minlei Ye,Ping Zhang Pdf

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.

Author : Derek Matthews
Publisher : Routledge
Page : 208 pages
File Size : 47,7 Mb
Release : 2006-09-27
Category : Business & Economics
ISBN : 9781134177905

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A History of Auditing by Derek Matthews Pdf

The rise of the British accountancy profession from the late nineteenth century to the present day, and the world-wide success of its accountancy firms, were to a large extent based on the growth of the audit function. This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve. The book examines the innovation that was brought about by the staggering developments in information technology which have been seen over the last few centuries. This comprehensive history will be a useful reference tool for accounting, business and economic historians and will also be an enlightening read for all those with an interest in auditing procedures.

Author : CAROLYN J.. HAY CORDERY (DAVID C.),David C. Hay
Publisher : Routledge
Page : 120 pages
File Size : 48,5 Mb
Release : 2022-05
Category : Finance, Public
ISBN : 0367650622

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Public Sector Audit by CAROLYN J.. HAY CORDERY (DAVID C.),David C. Hay Pdf

This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as explores the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field.

Author : Krish N. Bhaskar,John Flower
Publisher : Disruptions in Financial Reporting and Auditing
Page : 128 pages
File Size : 42,8 Mb
Release : 2019
Category : Business failures
ISBN : 0367220733

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Financial Failures and Scandals by Krish N. Bhaskar,John Flower Pdf

This concise volume evaluates the cause and significance of recent corporate failures and financial scandals, and how they reflect on the fitness for purpose of the external auditors, financial reports, financial watchdogs, boards, directors and senior management. Failures like the disastrous collapse of Carillion, examined at length, have ultimately led to a crisis of confidence not only in the audit process but in the entire process of financial reporting. Revealing the shortcomings in audit quality, independence, choice and the growing expectation gap, Financial Failures and Scandalsquestions if the profession, its regulators or government watchdogs, are adequately prepared for the challenges of increasing regulation, public outcry and political scrutiny in the face of inevitable future financial failures. The fundamental structures of financial reporting, annual reports, boards of directors and senior management are often found to have failed. Tighter regulation and new requirements for reporting will inevitably result. Drawing on extensive research and interviews with insiders, users and experts, this unique book provides a compelling account of the profoundly disruptive impact of financial failures on corporate and financial accountability. Topical and readable, this book will be of great interest to students, researchers and professionals in accounting and auditing, as well as to policy makers and regulators. e failed. Tighter regulation and new requirements for reporting will inevitably result. Drawing on extensive research and interviews with insiders, users and experts, this unique book provides a compelling account of the profoundly disruptive impact of financial failures on corporate and financial accountability. Topical and readable, this book will be of great interest to students, researchers and professionals in accounting and auditing, as well as to policy makers and regulators.

Author : Marshall A. Geiger,Anna Gold,Philip Wallage
Publisher : Routledge
Page : 160 pages
File Size : 51,6 Mb
Release : 2021-06-09
Category : Business & Economics
ISBN : 9781000392036

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Auditor Going Concern Reporting by Marshall A. Geiger,Anna Gold,Philip Wallage Pdf

Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.

Author : United States. Bureau of Labor Statistics
Publisher : Unknown
Page : 740 pages
File Size : 47,5 Mb
Release : 1957
Category : Employment forecasting
ISBN : IND:30000089076727

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Occupational Outlook Handbook by United States. Bureau of Labor Statistics Pdf

Author : Gay Mitchell
Publisher : Institute of Public Administration
Page : 212 pages
File Size : 51,5 Mb
Release : 2010
Category : History
ISBN : NYPL:33433090505078

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By Dáil Account by Gay Mitchell Pdf

By Dail Account - the first book published in Ireland on the history and role of the Public Accounts Committee (PAC) and the great office of Comptroller and Auditor General - is about how the government accounts for the money it takes from the Irish public. It traces parliamentary financial accountability from its origins, through the Exchequer and Audit Departments Act, 1866, right up to the Comptroller and Auditor General (Amendment) Act, 1993,"