The Future of Auditing

by David Hay

The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research.Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function.This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.

68 pages, Kindle Edition

Published June 20, 2019

Reviews

[Hussain Raushan · Rating 4 out of 5]

This book provides an overview of major research findings in selected areas with the hope that stakeholders in the audit process will learn about what is known about auditing, and what is possible from research

[Mehmet Kır · Rating 3 out of 5]

A summary information book for auditors. It's short, but useful.