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The Audit Society
Book

The Audit Society

Rituals of Verification

Oxford UP, 1999
First Edition: 1997 更多详情

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自动生成的音频

Editorial Rating

7

Qualities

  • Innovative
  • Concrete Examples
  • Insider's Take

Recommendation

Why are individuals willing to live in an “audit society” where almost everything is checked? Perhaps they accept such monitoring because few folks would want to live under the opposite conditions, where nothing is checked. People want to know that their planes can fly, their banks won’t fail and their food is safe. Thus, auditing has become ubiquitous – but does it exist only for its own sake, or does it have intrinsic value? Does it help, hurt or control society? In this reprint of his original 1997 work, accounting lecturer Michael Power explains how auditing has come to permeate the social, political, corporate and economic worlds. His short text is often a hard, dense read, but he’ll broaden your understanding of auditing beyond the numbers in a ledger: Auditing, he teaches, underpins many facets of society and involves crucial questions of trust. getAbstract believes accountants, auditors and those who hire them will find this work particularly relevant, but those seeking deeper knowledge of professional practices and of how society works also will be intrigued.

Take-Aways

  • Audits take place throughout society, not just in business.
  • The different types of audits are numerous and extend far beyond just financial assessments. The practice overall has experienced an “audit explosion.”
  • Auditors essentially render an informed opinion in an audit and ask people to trust it.

About the Author

Former Coopers and Lybrand auditor Michael Power teaches accounting at the London School of Economics.


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