The future of the external audit function
Purpose - The purpose of this paper is to provide an overview of the challenges and opportunities currently facing external auditors at a time of economic and financial crisis. Design/methodology/approach - The paper has a particular focus on the other contributions to this special issue of Findings - The paper puts forward various suggestions for future academic research that might improve auditing practice. Also, the principal aim of this special issue has been to spotlight differing perspectives on some of the perennial problems which have plagued auditing for generations and to suggest possible ways forward. Practical implications - Various suggestions for future academic research that might improve auditing practice are put forward in the paper. Originality/value - Major contemporary issues facing the auditing profession (or industry) are summarized. The paper highlights the diversity of value stances that exists in the audit academy and may (together with the other papers forming part of this special issue) be useful for introducing university students studying auditing at intermediate or advanced levels to a variety of current auditing issues and debates.
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Volume (Year): 24 (2009)
Issue (Month): 2 (January)
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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Peecher, Mark E. & Schwartz, Rachel & Solomon, Ira, 2007. "It's all about audit quality: Perspectives on strategic-systems auditing," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 463-485.
- Rihab Khalifa, 2007. "Discourse and audit change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(6), pages 825-854, October.
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