Recurring issues in auditing: back to the future?

Chandler, Roy Anthony ORCID: https://orcid.org/0000-0002-8543-9113 and Edwards, John Richard ORCID: https://orcid.org/0000-0002-1526-8523 1996. Recurring issues in auditing: back to the future? Accounting, Auditing and Accountability Journal 9 (2) , pp. 4-29. 10.1108/09513579610116330

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Abstract

Explores the issues which concerned auditing practitioners more than 100 years ago and reexamines them in the present day context. These issues include: the role and scope of the audit, audit independence, the auditor’s report, competition between auditors, litigation against auditors, and governance and regulation of the profession. Many of these concerns remain unresolved. Develops an historical perspective which helps to explain the endurance of these issues and informs policy makers in their endeavour to devise permanent solutions. Examines the determination of the profession′s early leaders to discuss the problem and publicly notes the contrast with the deafening silence emanating from their counterparts today.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords:	Accounting history; Auditing profession
Publisher:	Emerald
ISSN:	0951-3574
Last Modified:	25 Oct 2022 09:29
URI:	https://orca.cardiff.ac.uk/id/eprint/58792

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