Auditing Theory by Ian Dennis (English) Paperback Book

Description: Auditing Theory by Ian Dennis Auditing Theory provides an innovative theory of auditing underpinning auditing practice, using the method of conceptual enquiry. It offers new insights into the nature of materiality, evidence, professional judgement, and scepticism in auditing. FORMAT Paperback LANGUAGE English CONDITION Brand New Publisher Description 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 Author Biography Ian Dennis is Senior Lecturer and was formerly Head of the Accounting Department at Oxford Brookes University Business School, UK. He is also an Adjunct Associate Professor at the Norwegian School of Economics. Table of Contents Foreword Preface 1. What is an auditing theory and conceptual frameworks in auditing? 2. The objectives of auditing 3. The expectations gap 4. Regulation of auditing 5. Ethical issues in auditing 6. The audit opinion 7. Materiality 8. Audit evidence 9. Professional judgement in auditing Details ISBN1138599700 Author Ian Dennis Publisher Taylor & Francis Ltd Year 2018 ISBN-10 1138599700 ISBN-13 9781138599703 Format Paperback Imprint Routledge Place of Publication London Country of Publication United Kingdom DEWEY 657.45 Publication Date 2018-04-27 Language English Pages 170 UK Release Date 2018-04-27 AU Release Date 2018-04-27 NZ Release Date 2018-04-27 Series Routledge Studies in Accounting Alternative 9781138792012 Audience Tertiary & Higher Education We've got this At The Nile, if you're looking for it, we've got it. With fast shipping, low prices, friendly service and well over a million items - you're bound to find what you want, at a price you'll love! TheNile_Item_ID:134458768;

Price: 142.98 AUD

Location: Melbourne

End Time: 2024-12-28T05:05:56.000Z

Shipping Cost: 9.58 AUD