Krish Bhaskar, Rod Sellers

Reflections on the Case for Audit Reform (eBook, ePUB)

Seeking to Avoid Future Financial Scandals

• Format: ePub

Produktbeschreibung

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.

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Produktdetails

• Verlag: Taylor & Francis eBooks
• Erscheinungstermin: 13. März 2025
• Englisch
• ISBN-13: 9781040354681
• Artikelnr.: 73440012

Autorenporträt

Krish Bhaskar was founding Professor of Accounting and Finance at the University of East Anglia, UK and previously held positions at the London School of Economics and the University of Bristol. He is the author of more than 50 books and has worked extensively in the IT, consulting, investment banking, automotive and forecasting sectors.

Rod Sellers, OBE, FCA, has spent almost 50 years in senior financial and corporate roles in industry.

Inhaltsangabe

1. Introduction 2. Audit - what does it mean? 3. Audit industry 4.
Regulation and the audit market 5. The Groundhog Day merry-go-round, or a
new audit concept? 6. The problem with passive audits and regulation 7.
Making audit a positive and progressive force for good: promoting the
proactive audit 8. Postscript and thoughts to ponder