International standards on auditing ; an institutional driver for audit quality de Dries Schockaert aux éditions La Charte

International standards on auditing ; an institutional driver for audit quality

Dries Schockaert

Date de parution : 17/10/2019
Editeur : La Charte
EAN : 9782874035463
Série : (-)
Support : Papier

Nombre de pages : 348
Collection : (-)
Genre : Anglais
Thème : Anglais (divers)
Prix littéraire(s) : (-)

Résumé:

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.