{"product_id":"auditing-theory-paperback","title":"Auditing Theory - Paperback","description":"\u003cp\u003eby \u003cb\u003eIan Dennis\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eAuditing 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.\u003c\/p\u003e\u003cp\u003eIdentifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world.\u003c\/p\u003e\u003cp\u003eThis book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement\u003c\/p\u003e\u003ch3\u003eAuthor Biography\u003c\/h3\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003eIan Dennis\u003c\/strong\u003e 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.\u003c\/p\u003e\u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 170\u003c\/div\u003e\u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 0.37 x 9 x 6 IN\u003c\/div\u003e\u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e April 27, 2018\u003c\/div\u003e","brand":"Books by splitShops","offers":[{"title":"Default Title","offer_id":42127566798983,"sku":"9781138599703","price":106.9,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0601\/2623\/2711\/files\/f0b3546f09dd856ffb1b14dcf62f956f.webp?v=1732589388","url":"https:\/\/booksby.splitshops.com\/products\/auditing-theory-paperback","provider":"Books by splitShops","version":"1.0","type":"link"}