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Auditing and society : research on audit practice and regulations / Wally Smieliauskas, Minlei Ye and Ping Zhang.

"Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor's role in evalua...

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Bibliographic Details
Online Access: Full Text (via Taylor & Francis)
Main Authors: Smieliauskas, Wally J., 1947- (Author), Ye, Minlei (Author), Zhang, Ping (College teacher) (Author)
Format: eBook
Language:English
Published: Milton Park, Abingdon, Oxon ; New York, NY : Routledge, 2020.
Subjects:
Auditing.
Table of Contents:
  • History of auditing and accountability in society
  • The philosophy of auditing
  • Professional ethics and reputation
  • Audit regulation
  • Auditing standards
  • Auditor liability and litigation risk
  • Audit quality
  • Audit fees
  • The impact of audits
  • Audits of compliance with GAAP financial reporting
  • Audits of fair presentation with GAAPfinancial reporting.

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