Philosophy and Principles of Auditing: An Introduction

accepted action AICPA American Accounting Association appointment audit evidence audit firms audit function audit independence audit investigation audit objective audit opinion audit practice audit process audit report audit risk auditing standards auditor's report auditors require basis benefit Chartered Accountants circumstances competence concept of audit conduct constraints credibility criteria David Flint dependent directors discharge duty of accountability economic effectiveness established ethical evaluation examination example exercise financial statements freedom of investigation groups Guidelines impartiality important individuals influence investigation and reporting involved issues judgement knowledge mental attitude monitoring necessary objectionable obtained operational opinion or report persons persuasive postulate potential practice inspection principles procedures profession professional bodies professional standards public confidence public interest purpose quality control reassurance recognised relation relevant report or opinion responsibility result scope securing accountability shareholders significance skill society specific subject to audit sufficient terms of reference theory understanding United Kingdom users