International standards on auditing
An institutional driver for audit quality
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.
|Nb. de pages||348|
|Format||16 x 24|
|Intérieur||Noir et Blanc|
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