AUDITING An International Approach

• Main Author: Soltani, Bahram (Author)
• Format: Book
• Language: English
• Published: Harlow, England Financial Times Prentice Hall 2007
• Subjects: Auditing
• Online Access: Click Here to View Status and Holdings.

 The business world is changing rapidly, but recent corporate failures and scandals have demonstrated, in dramatic fashion, that auditing is lagging behind. Financial markets need, now more than ever, reliable auditing that delivers high quality information. For economies to operate effectively, investors need control over company executives. Audition: An International Approach treats auditing as a whole discipline - the theory and the practice - rather then discussing only auditing techniques. This approach raises the essential question of what auditing 'ought to be' and how it should keep pace with change. The book discusses auditing concepts for a changing environment and how auditing is responding to public expectations. It analyzes the role of external auditors today as a vital part of decision marking in the market economy and the need to expend their role beyond traditional financial statement audits.