Routledge Auditing Theory - Routledge Studies in Accounting Book

Auditing Theory explores the theoretical foundations that underpin auditing practice, addressing a critical gap in a discipline often viewed as purely practical. This book moves beyond the unquestioning acceptance of auditing rules to provide a comprehensive theory that connects practice to underlying principles. By examining auditing objectives within financial reporting and analysing the field from a theoretical perspective, the author reveals deeper understanding of core auditing concepts. The work bridges the gap between theory and practice, offering accountants, auditors, and accounting students essential insights into why auditing practices exist and how theoretical frameworks can improve professional outcomes. Part of Routledge's respected Studies in Accounting series, this book is designed for those seeking to strengthen their theoretical knowledge and critical thinking in auditing.