Auditing Theory Dennis Ian Paperback
Auditing Theory Dennis Ian Paperback Auditing is generally considered to be a particularly practical discipline. The unquestioning acceptance and implementation of rules governing auditing practice…
Specifikacia Auditing Theory Dennis Ian Paperback
Auditing Theory Dennis Ian Paperback
Auditing is generally considered to be a particularly practical discipline. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This hampers theoretical research, as does its complex nature.
In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. 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. 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