Suchergebnisse

This comprehensive textbook provides up-to-date coverage of auditing in an accessible style and clearly explains the key features of auditing in short, easily readable sections that promote effective learning

Auditing Theory draws on modern philosophical explanations of rule-governed practices to provide an innovative theory of auditing underpinning auditing practice. A key aim of the book is to identify the objectives of auditing in the context of corporate financial reporting, and to illuminate the underlying beliefs about what kind of practices will fulfil these objectives. It looks to explain how the concepts that are used in developing these practices arise out of the objectives and beliefs, and how the concepts are in turn used to develop and apply the rules that govern auditing practice. Audi.