The Philosophy of Auditing
Title | The Philosophy of Auditing PDF eBook |
Author | Robert Kuhn Mautz |
Publisher | |
Pages | 270 |
Release | 1961 |
Genre | Auditing |
ISBN |
Philosophy and Principles of Auditing
Title | Philosophy and Principles of Auditing PDF eBook |
Author | David Flint |
Publisher | |
Pages | 216 |
Release | 1988 |
Genre | Auditing |
ISBN |
The Philosophy of Auditing
Title | The Philosophy of Auditing PDF eBook |
Author | Mautz |
Publisher | |
Pages | 248 |
Release | 1961 |
Genre | Auditing |
ISBN |
The Philosophy of Auditing
Title | The Philosophy of Auditing PDF eBook |
Author | Robert Kuhn Mautz |
Publisher | |
Pages | 248 |
Release | 1977 |
Genre | Auditing |
ISBN |
The Philosophy of Auditing
Title | The Philosophy of Auditing PDF eBook |
Author | Robert Kuhn Mautz |
Publisher | |
Pages | 218 |
Release | 1974 |
Genre | Auditing |
ISBN |
The philosophy of auditing revisited
Title | The philosophy of auditing revisited PDF eBook |
Author | D. M. Gilling |
Publisher | |
Pages | |
Release | |
Genre | |
ISBN |
Auditing Theory
Title | Auditing Theory PDF eBook |
Author | Ian Dennis |
Publisher | Routledge |
Pages | 170 |
Release | 2015-06-05 |
Genre | Business & Economics |
ISBN | 131764817X |
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