Auditing Teams Dynamics and Efficiency
Auditing Teams Dynamics and Efficiency by Mara Cameran, published by Routledge, Taylor & Francis Group in 2017, offers a focused exploration of the organizational and management issues within audit firms. This 132-page book addresses the critical relationship between risk, control, and audit quality, particularly in light of recent audit failures that have impacted financial markets globally. It aims to shed light on the inner workings of auditing firms and the dynamics of auditing teams, emphasizing their significance in achieving effective service provision.
Readers will find a thorough examination of how auditing team characteristics contribute to variations in audit quality, responding to regulatory concerns. The book leverages insights from auditing, management accounting, organization, and psychology to provide a comprehensive understanding of the role of auditing teams. It is designed for scholars and advanced students in auditing, as well as practitioners and regulators, offering unique perspectives based on evidence gathered from the professional realm.
Official synopsis Publisher
The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the “black box” of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision.
Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality.
By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality.
It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.
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