图书简介

1. The Function of Auditing Part I:The Social Environment of Auditing 2. The Auditing Profession 3. Globalization of Auditing 4. The market for Audit Services 5. The Audit Expectation Gap: A persistent but changing phenomenon 6. Research on Litigation Against Auditors 7. Non-audit Services and Auditor Independence 8. Auditor Tenure and Rotation 9. Fraud and Auditors? Responsibility 10. Earnings Management and Auditing 11. Audit Quality 12. Audits of Private Companies Part II: The Impact of Regulation of Auditing 13. Not Just a Standard Story: The rise of international standards on auditing 14. Oversight and Inspection of Auditing Part III: Research on the Process of Auditing 15. Auditor Industry Specialization 16. Judgment and Decision-making 17. Analytical Procedures 18: Internal Audit 19. Audit Approaches and Business Auditing 20. The External Auditor and the Audit Committee 21. Auditing Ethics 22. Estimating Audit Fee and Production Models Part IV: Issues Concerned with Audit Reporting 23. Audit Reports 24. Going Concern 25. Reporting on Internal Control Part V: Alternative Auditing Settings 26. Assurance of Environmental, Social, and Sustainability Information 27. Continuous Auditing Conclusion 28. The Future

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