Why and How Audits Must Change

Here are the essential steps that accounting firms must take to improve audit quality. The author provides detailed coverage of important topics such as risk-based auditing techniques, analytical procedures, technology, and internal controls

Why and How Audits Must Change

Thomas P. Houck

John Wiley &Sons

2003

Abstract

Here are the essential steps that accounting firms must take to improve audit quality. The author provides detailed coverage of important topics such as risk-based auditing techniques, analytical procedures, technology, and internal controls. After explaining why frequently used audit approaches are inadequate for detecting material fraud, the author:

• Provides specific and practical guidance to help auditors conduct higher quality audits
• Offers guidance to financial executives on ways to evaluate their independent audits
• Describes the steps that accounting firms must take to implement these much-needed changes

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Citation

Thomas P. Houck. Why and How Audits Must Change. John Wiley &Sons, 2003

Collection

Lĩnh vực Kinh tế

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