Auditing Theory
Auditing Theory by Ian Dennis, published by Routledge, Taylor & Francis Group in 2018, is a comprehensive examination of the theoretical foundations that support auditing practices. This edition spans 170 pages and is presented in English. The book addresses the complexities of auditing, which is often viewed as a practical discipline, and highlights the potential pitfalls of uncritically accepting established rules in the field.
Readers will find a thorough exploration of the objectives of auditing within the framework of financial reporting. The author delves into key concepts such as materiality, verification, evidence, risk, and professional judgment, employing philosophical ideas to illustrate the significance of theory in the business landscape. This work serves as an essential resource for auditing scholars and provides insights into the philosophy of professional judgment, making it a valuable addition to the discourse on auditing and strategic planning.
Official synopsis Publisher
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
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