Auditing Transformation

The book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing.

Autorentext

Jan Marton is Associate Professor in Business Administration at the School of Business, Economics and Law, University of Gothenburg, Sweden.

Fredrik Nilsson is a Professor of Business Studies at Uppsala University, Sweden.

Peter Öhman is a Professor of Business Administration and Chair in the Department of Economics, Geography, Law and Tourism, Mid Sweden University, Sundsvall, Sweden.

Inhalt

List of figures and tables. List of contributors. Foreword. Preface. List of acronyms and abbreviations. Auditing in transformation: An introduction PART I: REGULATION 2. In pursuit of a more socially relevant audit in the context of international standardisation. The construction of status in the auditor-audit committee relationship. Audit reporting transformation: Increasing the relevance of the audit through key audit matters?. The adoption of professional audit standards in the public sector: The role of the audit profession and other actors. PART II : DIGITALISATION. On the structures of judgement in auditing 7. Digitalisation and professional scepticism of Swedish auditors. Being an audit professional in the digital age 9. Advanced digital technologies and sustainability assurance: Evidence from Sweden. PART III: SUSTAINABILITY 10. Assessment of double materiality: The development of predictively valid materiality assessments with artificial intelligence. Organising for quality in sustainability assurance: A literature review. Challenges of sustainability-assurance practices: Insights from the Big 4. accounting firms. PART IV: AUDITOR CHARACTERISTICS 13. The average professional: On the selection and socialisation of auditors. The importance of the engagement partner 15. Transformation in audit teams: Implications for team competence. Expertise in financial auditing 17. Auditing transformation: Practitioners' views 18. Concluding remarks Index.