The future of auditing / by David Hay
By: Hay, David.Publisher: Oxon, U.K. : Routledge, 2020Description: 67 p. ; electronic resource.ISBN: 9781138477087.Subject(s): Auditing | Ethics | Governance | Audited financial statements | FraudOnline resources: Download as an eBook
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Overview: the future of auditing -- The value of auditing -- The future of auditing -- Opportunities for auditing research.
Offers a concise overview of the function of auditing and the challenges the profession faces. Looks at quality, competition and governance, and examines ethics, fraud and auditing research. Reviews current assumptions about the value of audits of financial statements and examines the ways to improve understanding.