||About the Author||Ian Dennis is Senior Lecturer and was formerly Head of the Accounting Department at Oxford Brookes University Business School, UK. He is also an Adjunct Associate Professor at the Norwegian School of Economics.
Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice.
Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a dee...
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