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International standards on auditing
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Librairie Eyrolles - Paris 5e
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International standards on auditing

International standards on auditing

An institutional driver for audit quality

Dries Schockaert

348 pages, parution le 17/10/2019


This book reflects the scientific work which is based on Dries' passion for the ISAs. It provides answers to questions, including:

  • Are ISAs optimal auditing standards from a theoretical audit quality perspective?
  • What is the advantage of principles-based over rules-based standards, and in what respect may such standards contribute to audit quality?
  • In what way is the potential impact of auditing standards on audit quality contingent on the applicable institutional context?
  • In what way is the legitimacy of auditing standardsetters under pressure?
  • What may be the influence on standard-setting and regulation in general of a desire amongst policymakers for zero-tolerance in terms of residual risk?
  • How does a researcher define and measure audit quality from a scientific perspective?
  • In what respect is "compliance" different from "quality"?

Next to scientific arguments, this book is a unique attempt to providing empirical results related to audit reports issued in practice from 2004 to 2009:

  • Which parties contribute towards compliance with ISA reporting standards: de-jure auditing standard-setters (IAASB, national auditing standards) or de-facto auditing standard-setters (Big-N auditing networks)?
  • Are audit reports standardised from an individual criterion point of view?
  • Is the text of audit reports harmonised at the international level, as we would expect from an ISA perspective?

This book is highly recommended for policymakers, standard-setters and academics around the globe who are interested in auditing standard-setting.

Extrait du livre

L'auteur - Dries Schockaert

Dries Schockaert obtained his PhD title on 20 April 2018. He works as a full-time Risk Management Director at PwC and a part-time practice assistant at VUB (Brussels). He attended the IAASB meetings during its Clarity Project (2004-2009) and assisted at Accountancy Europe (previously FEE) in providing comments to draft ISAs issued for public comments by the IAASB. He is also a member of the Belgian Commission of Auditing Standards (since 2010) of which he acted before as scientific secretary when working at the Belgian Institute of Registered Auditors (IBR-IRE, 2002-2009). This book reflects the thinking process of the author and not the views of PwC, IBR-IRE or VUB.

Caractéristiques techniques

Éditeur(s) La Charte
Auteur(s) Dries Schockaert
Parution 17/10/2019
Nb. de pages 348
Format 16 x 24
Couverture Broché
Poids 662g
Intérieur Noir et Blanc
EAN13 9782874035463
ISBN13 978-2-87403-546-3


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