Auditing Theory is popular PDF and ePub book, written by Ian Dennis in 2015-06-05, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, Auditing Theory can be Read Online from any device for your convenience.
Auditing Theory Book PDF Summary
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
Detail Book of Auditing Theory PDF
- Author : Ian Dennis
- Release : 05 June 2015
- Publisher : Routledge
- ISBN : 9781317648178
- Genre : Business & Economics
- Total Page : 170 pages
- Language : English
- PDF File Size : 16,9 Mb
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