Auditing Theory (Routledge Studies in Accounting)

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. 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. Philosophical ideas about the socia

He is also an Adjunct Associate Professor at the Norwegian School of Economics.. About the AuthorIan Dennis is Senior Lecturer and was formerly Head of the Accounting Department at Oxford Brookes University Business School, UK

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.