Auditing transformation : regulation, digitalisation and sustainability /: regulation, digitalisation and sustainability. (2023)

• Record Type: Book
• Further Information: Note: Edited by Jan Marton, Fredrik Nilsson and Peter Öhman.
• Editors: Marton, Jan
• Contents: List of figures and tables List of contributors Foreword Preface List of acronyms and abbreviations 1. Auditing in transformation: An introduction Jan Marton, Fredrik Nilsson, and Peter Öhman PART I: REGULATION 2. In pursuit of a more socially relevant audit in the context of international standardisation Amanda Sonnerfeldt and Gunilla Eklöv Alander 3. The construction of status in the auditor–audit committee relationship Gunilla Eklöv Alander, Karin Jonnergård, and Ulf Larsson Olaison 4. Audit reporting transformation: Increasing the relevance of the audit through key audit matters? Katharina Rahnert 5. The adoption of professional audit standards in the public sector: The role of the audit profession and other actors Pernilla Broberg and Torbjörn Tagesson PART II : DIGITALISATION 6. On the structures of judgement in auditing Thomas Carrington and Bino Catasús 7. Digitalisation and professional scepticism of Swedish auditors Andreas Jansson, Timur Uman, Emilia Florin-Samuelsson, Alexandra Kantonenko, and Therése Karlström 8. Being an audit professional in the digital age Amanda Sonnerfeldt and Karin Jonnergård 9. Advanced digital technologies and sustainability assurance: Evidence from Sweden Jason Crawford, Tim Kastrup, and Aynaz Monazzam PART III: SUSTAINABILITY 10. Assessment of double materiality: The development of predictively valid materiality assessments with artificial intelligence Peter Öhman, Jan Svanberg, and Isak Samsten 11. Organising for quality in sustainability assurance: A literature review Katarzyna Cieslak, Cecilia Gullberg, Shruti Kashyap, and Joachim Landström 12. Challenges of sustainability-assurance practices: Insights from the Big 4. accounting firms Daniela Argento, Mashal Iqbal, and Fatou Sonko PART IV: AUDITOR CHARACTERISTICS 13. The average professional: On the selection and socialisation of auditors Thomas Carrington, Tobias Johansson-Berg, Gustav Johed, and Peter Öhman 14. The importance of the engagement partner Jan Marton and Savvas Papadopoulos 15. Transformation in audit teams: Implications for team competence Alice Annelin and Tobias Svanström 16. Expertise in financial auditing Jenny Backman, Michael Grant, and Fredrik Nilsson 17. Auditing transformation: Practitioners’ views Rakel Lennartsson 18. Concluding remarks Jan Marton, Fredrik Nilsson, and Peter Öhman Index
• Edition: 1st
• Publisher Details: London : Routledge
• Publication Date: 2023
• Extent: 1 online resource (424 pages), illustrations (black and white)
• Subjects: 657.45; Auditing; Accounting
• Languages: English
• ISBNs: 9781000926972; 9781000926941
• Related ISBNs: 9781032533032
• Notes: Note: Includes bibliographical references and index.; Note: Description based on CIP data; resource not viewed.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.