Auditing Transformation

图书简介

This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry.This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.

List of figures and tables List of contributors Foreword Preface List of acronyms and abbreviations 1. Auditing in transformation: An introduction Jan Marton, Fredrik Nilsson, and Peter Öhman PART I: REGULATION 2. In pursuit of a more socially relevant audit in the context of international standardisation Amanda Sonnerfeldt and Gunilla Eklöv Alander 3. The construction of status in the auditor–audit committee relationship Gunilla Eklöv Alander, Karin Jonnergård, and Ulf Larsson Olaison 4. Audit reporting transformation: Increasing the relevance of the audit through key audit matters? Katharina Rahnert 5. The adoption of professional audit standards in the public sector: The role of the audit profession and other actors Pernilla Broberg and Torbjörn Tagesson PART II : DIGITALISATION 6. On the structures of judgement in auditing Thomas Carrington and Bino Catasús 7. Digitalisation and professional scepticism of Swedish auditors Andreas Jansson, Timur Uman, Emilia Florin-Samuelsson, Alexandra Kantonenko, and Therése Karlström 8. Being an audit professional in the digital age Amanda Sonnerfeldt and Karin Jonnergård 9. Advanced digital technologies and sustainability assurance: Evidence from Sweden Jason Crawford, Tim Kastrup, and Aynaz Monazzam PART III: SUSTAINABILITY 10. Assessment of double materiality: The development of predictively valid materiality assessments with artificial intelligence Peter Öhman, Jan Svanberg, and Isak Samsten 11. Organising for quality in sustainability assurance: A literature review Katarzyna Cieslak, Cecilia Gullberg, Shruti Kashyap, and Joachim Landström 12.

Trade Policy 买家须知

关于产品：
● 正版保障：本网站隶属于中国国际图书贸易集团公司，确保所有图书都是100%正版。
● 环保纸张：进口图书大多使用的都是环保轻型张，颜色偏黄，重量比较轻。
● 毛边版：即书翻页的地方，故意做成了参差不齐的样子，一般为精装版，更具收藏价值。
关于退换货：
由于预订产品的特殊性，采购订单正式发订后，买方不得无故取消全部或部分产品的订购。
由于进口图书的特殊性，发生以下情况的，请直接拒收货物，由快递返回：
● 外包装破损/发错货/少发货/图书外观破损/图书配件不全（例如：光盘等）
并请在工作日通过电话400-008-1110联系我们。
签收后，如发生以下情况，请在签收后的5个工作日内联系客服办理退换货：
● 缺页/错页/错印/脱线
关于发货时间：
一般情况下：
●【现货】下单后48小时内由北京（库房）发出快递。
●【预订】【预售】下单后国外发货，到货时间预计5-8周左右，店铺默认中通快递，如需顺丰快递邮费到付。
● 需要开具发票的客户，发货时间可能在上述基础上再延后1-2个工作日（紧急发票需求，请联系010-68433105/3213）；
● 如遇其他特殊原因，对发货时间有影响的，我们会第一时间在网站公告，敬请留意。
关于到货时间：
由于进口图书入境入库后，都是委托第三方快递发货，所以我们只能保证在规定时间内发出，但无法为您保证确切的到货时间。
● 主要城市一般2-4天
● 偏远地区一般4-7天
关于接听咨询电话的时间：
010-68433105/3213正常接听咨询电话的时间为：周一至周五上午8：30～下午5：00，周六、日及法定节假日休息，将无法接听来电，敬请谅解。
其它时间您也可以通过邮件联系我们：customer@readgo.cn,工作日会优先处理。
关于快递：
● 已付款订单：主要由中通、宅急送负责派送，订单进度查询请拨打010-68433105/3213。

Auditing Transformation（Routledge Studies in Accounting） 审计转型：监管、数字化与可持续性 会计学

Auditing Transformation（Routledge Studies in Accounting）

审计转型：监管、数字化与可持续性
会计学