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Auditing Theory

Ian Dennis



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27 April 2018
Management accounting & bookkeeping
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
By:   Ian Dennis
Imprint:   Routledge
Country of Publication:   United Kingdom
Dimensions:   Height: 229mm,  Width: 152mm, 
Weight:   308g
ISBN:   9781138599703
ISBN 10:   1138599700
Series:   Routledge Studies in Accounting
Pages:   158
Publication Date:   27 April 2018
Audience:   College/higher education ,  Further / Higher Education ,  A / AS level
Format:   Paperback
Publisher's Status:   Active
Foreword Preface 1. What is an auditing theory and conceptual frameworks in auditing? 2. The objectives of auditing 3. The expectations gap 4. Regulation of auditing 5. Ethical issues in auditing 6. The audit opinion 7. Materiality 8. Audit evidence 9. Professional judgement in auditing

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.

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