Future Of Auditing
By David Hay


The Future of Auditing provides a concise overview of the function of auditing and therefore the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, like quality, competition, and governance, also as highlighting the under-explored areas of ethics, fraud, and judgment. the stress throughout is on the worth of audit, and therefore the importance of auditing research.

Providing an ingenious assessment of worldwide versus national auditing, evidence-based auditing standards, and therefore the structure of professional firms, David Hay critically examines the worth of auditing from different standpoints. He critically reviews current assumptions about the worth of audits of monetary statements and explores research opportunities and priorities to enhance understanding of the worth of auditing and its future role and performance.

This authoritative but accessible guide to the longer term of auditing and therefore the challenges it faces are going to be useful not only to auditing researchers, but also to policymakers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.