Routledge Auditing Theory - Routledge Studies in Accounting

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.