Reflections on the case for audit reform seeking to avoid future financial scandals / Krish Bhaskar and Rod Sellers.

Author/creator Bhaskar, Krish N., 1945
Other author Sellers, Rod (Auditor
Format Electronic
Publication InfoAbingdon, Oxon ; New York, NY : Routledge/Taylor & Francis Group, 2025.
Descriptionviii, 97 pages 23 cm.
Supplemental ContentFull text available from eBooks on EBSCOhost
Subjects

SeriesDisruptions in financial reporting and auditing
Contents Audit - what does it mean? -- Audit industry -- Regulation and the audit market -- The Groundhog Day merry-go-round, or a new audit concept? -- The problem with passive audits and regulation -- Making audit a positive and progressive force for good: promoting the proactive audit -- Postscript and thoughts to ponder.
Abstract "This is the final volume in a four-book miniseries dealing with disruption in audit and financial reporting, this last book focusing on the importance of developing the purpose and concept of auditing in a holistic rather than piecemeal way, whilst reflecting on the case for audit reform. It looks beyond current events and explores possible new entrants to the market, the role of regulation versus professionalism, developing a more prominent and reinvigorated auditing profession and how to meet wider stakeholder needs. The authors' key proposal for discussion is for the traditional passive audit to be replaced with a proactive style of audit, where granular opinions, forward looking analysis and sensitivity reviews can aid the reader of accounts to come to their own conclusions. This book should act as a catalyst for radical thinking professionals, students, academics and company directors to influence future government reforms to meet societal needs in the twenty-first century"-- Provided by publisher.
Bibliography noteIncludes bibliographical references.
Access restrictionAvailable only to authorized users.
Technical detailsMode of access: World Wide Web
Genre/formElectronic books.
LCCN 2024058034
ISBN9780367222215 hardback
ISBN9781041031949 paperback
ISBNebook

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