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Routledge Auditing Theory - Routledge Studies in Accounting

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Description

Moving beyond the simple application of rules, Auditing Theory provides a necessary foundation for understanding the discipline from a theoretical perspective. While auditing is often treated as a purely practical field, this book addresses the challenges that complexity and rule-based implementation can pose to professional outcomes. By identifying the core objectives of auditing within the framework of financial reporting, this text examines the underlying beliefs that shape the profession. It helps readers move past the unquestioning acceptance of practice to achieve a deeper understanding of auditing concepts. This resource is designed for those looking to analyze the field through a theoretical lens, providing clarity on the fundamental principles that support modern auditing practice.

Key Features

Provides a theoretical foundation for auditing practice to help move beyond simple rule implementation.

Examines the core objectives of auditing specifically within the context of financial reporting.

Analyzes the underlying beliefs and concepts that shape the auditing profession.

Offers a theoretical perspective to help navigate the complex nature of the auditing discipline.

Part of the Routledge Studies in Accounting series for academic and professional depth.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
07 July 2015
Listed Since
02 February 2015

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