Autorentext

David Hatherly is Emeritus Professor of Accounting at the University of Edinburgh Business School, Edinburgh, UK.

Christopher Humphrey is a Professor of Accounting in the Accounting and Finance division of the Alliance Manchester Business School, The University of Manchester, Manchester, UK.

Klappentext

By thinking differently about audit, this exciting book establishes that the conceptual core of audit itself is the art of thinking differently: the making of those new connections that inspire the creativity and confidence to challenge established thinking and provide actionable insight. Audit is reconceptualised as a vital, creative, engine of progress - in society, the economy, the environment and in the appropriate use of technology. Progress requires confidence in the future. Audit addresses whether an audited entity is deserving of confidence and capable of developing - with deserved confidence flowing from creativity, sustainability, resilience and fair treatment. Audit becomes a form of social conscience, responding to, evaluating and influencing the ideas and ideals that a society or an entity within a society holds dear.

Through such framing, audit no longer observes from the sidelines but drives progress in business and society more generally. Whilst audit's traditional notions of conformity, control and compliance can be readily captured by a machine, the insight, imagination and inspiration that comes from thinking differently is fundamentally human. In this respect, the future of audit and of humanity converge. This book is not just for auditors and accountants concerned about the future of their profession but is an invitation to all with an interest in the future well-being of business and society to reformulate how they view audit.

Inhalt

1. Audit as Transformation 2. Audit as Connection 3. Audit as the Search for Reality 4. Audit as Representation 5. Audit as a Lens on Life: Two Thought Experiments 6. Audit as a Lens on Business and Accounting 7. Audit as Deserved Confidence 8. Audit as Governance: Tackling the Governance Deficit 9. Audit as the Engagement of the Financial and Non-Financial 10. Audit is Thinking Differently