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Auditing Accounting Practices: A Critical Review of Current Practices and Emerging Issues

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  • Elisha Adeboye

Abstract

Accounting and auditing are two distinct yet interdependent fields. Accounting and auditing complement each other in terms of the way audit legitimizes accounting while accounting also makes firms auditable. Organization effective financial management relies on the relationship between accounting and auditing, two vital disciplines that collaborate to ensure the integrity, reliability and compliance of an organizations financial operations. The study examined auditing accounting practices: a critical review of current practices and emerging issues. The review summarizes the current practices and emerging issues in the field of audit and accounting profession and also provides ways these issues can be overcome.

Suggested Citation

  • Elisha Adeboye, 2024. "Auditing Accounting Practices: A Critical Review of Current Practices and Emerging Issues," Journal of Artificial Intelligence General science (JAIGS) ISSN:3006-4023, Open Knowledge, vol. 6(1), pages 26-38.
    • Handle: RePEc:das:njaigs:v:6:y:2024:i:1:p:26-38:id:220
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    References listed on IDEAS

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    3. Slobodan Kacanski, 2016. "ICT in Auditing: Impact of Audit Quality Norms on Interpersonal Interactions," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(4), pages 39-64.
    4. Young, Joni J., 2006. "Making up users," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 579-600, August.
    5. Power, Michael, 1999. "The Audit Society: Rituals of Verification," OUP Catalogue, Oxford University Press, number 9780198296034.
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