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International standards on auditing : an institutional driver for audit quality : empirical research within the financial sector on indices of compliance using auditor reporing characteristics

International standards on auditing : an institutional driver for audit quality : empirical research within the financial sector on indices of compliance using auditor reporing characteristics

Auteur : Dries Schockaert

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Résumé

Une analyse des standards internationaux d'audit (ISA), accompagnée de reports d'audits effectués entre 2004 et 2009, pour répondre aux questions concernant la mesure qualitative de ces opérations, leur impact sur la gestion des risques ou encore la différence entre conformité et qualité. ©Electre 2025

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 standard-setters 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.

Fiche Technique

Paru le : 17/10/2019

Thématique : expertise comptable

Auteur(s) : Auteur : Dries Schockaert

Éditeur(s) : Die Keure

Collection(s) : Non précisé.

Série(s) : Non précisé.

ISBN : 978-2-87403-546-3

EAN13 : 9782874035463

Reliure : Broché

Pages : XVIII-348

Hauteur: 24.0 cm / Largeur 16.0 cm


Épaisseur: 2.3 cm

Poids: 662 g