The Auditor, the Entity, and Social Cost: How Will Auditing Change?

被引：0
|
作者：
Nogler, George [1 ]
机构：
[1] Merrimack Coll, N Andover, MA 01845 USA
来源：
JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2014年 / 25卷 / 04期
关键词：
D O I：
10.1002/jcaf.21955
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Auditors have always had to respond to changing conditions. If we look ahead, what might be on the horizon for the auditor of the future? The author suggests we look closely at two concepts: the entity and social cost. What threats and opportunities will emerge? (C) 2014 Wiley Periodicals, Inc.
引用
收藏
页码：51 / 55
页数：5
相关论文
共 50 条
  • [1] How Personal Attributes of the Auditor Affect the Application of Auditing Standards
    Frisbee, Ira N.
    JOURNAL OF ACCOUNTANCY, 1950, 89 (02): : 120 - 124
  • [2] AUDITING, CONSULTING, AND AUDITOR INDEPENDENCE
    SIMUNIC, DA
    JOURNAL OF ACCOUNTING RESEARCH, 1984, 22 (02) : 679 - 702
  • [3] Auditor liability and the precision of auditing standards
    Ewert, R
    JOURNAL OF INSTITUTIONAL AND THEORETICAL ECONOMICS-ZEITSCHRIFT FUR DIE GESAMTE STAATSWISSENSCHAFT, 1999, 155 (01): : 181 - 206
  • [4] ISO auditing and the construction of trust in auditor independence
    Dogui, Kouakou
    Boiral, Olivier
    Gendron, Yves
    ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2013, 26 (08): : 1279 - 1305
  • [5] Auditing Standards as Measures of the Auditor and His Procedures
    Kracke, E. A.
    JOURNAL OF ACCOUNTANCY, 1946, 82 (03): : 203 - 210
  • [6] AUDITING STANDARDS, LEGAL LIABILITY, AND AUDITOR WEALTH
    DYE, RA
    JOURNAL OF POLITICAL ECONOMY, 1993, 101 (05) : 887 - 914
  • [7] Auditor liability and the precision of auditing standards -: Comment
    Breuer, W
    JOURNAL OF INSTITUTIONAL AND THEORETICAL ECONOMICS-ZEITSCHRIFT FUR DIE GESAMTE STAATSWISSENSCHAFT, 1999, 155 (01): : 207 - 213
  • [8] ESD program auditing: The auditor's perspective
    Theis, TL
    McFarland, WY
    Brin, RA
    ELECTRICAL OVERSTRESS/ELECTROSTATIC DISCHARGE SYMPOSIUM PROCEEDINGS 1997, 1997, : 188 - 194
  • [9] Auditor's Guide to Information Systems Auditing
    Cannon, David
    Godwin, Joseph H.
    Goldberg, Stephen R.
    JOURNAL OF CORPORATE ACCOUNTING AND FINANCE, 2007, 18 (06): : 85 - 87
  • [10] Auditing the Auditor The March of Science and the Need to Refresh Guidelines
    Marwick, Thomas H.
    Zoghbi, William A.
    JACC-CARDIOVASCULAR IMAGING, 2019, 12 (11) : 2139 - 2140
12345