Routledge Handbook of Auditing (Routledge International Handbooks)

Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally.This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends.It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. The book has been extensively revised and updated for the second edition to take account of new developments in auditing, including the growing importance of the assurance of sustainability reports, and related topics such as environment, social and governance (ESG) as well as the increased importance of research in standard setting.It includes new chapters on public sector auditing; auditing from the perspective of social theory; the impact of culture on auditing; audit teams and individuals; data analytics and artificial intelligence; and current proposals for reform to auditing (such