Auditing as Independent Authentication
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Auditing as Independent Authentication

Auditing as Independent Authentication

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About the Book

During the 1960s and 1970s a remarkable series of books was produced by academic staff in the field of accounting at the University of Sydney. It was a period when academic research was largely analytical rather than empirically-based. For the most part, the interests of academics at Sydney were largely directed at questioning the status quo - either in the way accounting or auditing was practiced, or in the conventional wisdom expressed in textbooks of the time. The Sydney Accounting Classics series reflects the diversity of interests of the 'Sydney school' at that time. It also recognises the tremendous impact of the foundation professor of accounting, R.J. Chambers. This reprint series ensures that the ideas developed during this period remain available to new generations of scholars and researchers. The Sydney Accounting Classics series is an initiative of the Accounting Foundation, in association with Sydney University Press. Auditing as Independent Authentication: From the cover of the 1987 edition: 'This is a penetrating exposition of the role of auditing in controlling quality of the financial information on which any interested person may assess the performance and prospects of firms'.

Table of Contents:
Foreword to series Foreword R.J. Chambers Preface Table of statutes Table of cases Abbreviations The domain of quality control and auditing The truth of a matter Quality assurance and the function of auditing Technical ophelimity, fitness for use and the function of accounting 'Correspondence with the facts': a recurrent theme in commentaries on the statutory quality standard of truth and fairness in accounts The conventional accounting notion of independence: an idea in a groove Technical knowledge and professional judgement Bibliography Index of names Index of subjects


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Product Details
  • ISBN-13: 9781920898342
  • Publisher: Sydney University Press
  • Publisher Imprint: Sydney University Press
  • Height: 210 mm
  • No of Pages: 220
  • Spine Width: 14 mm
  • Width: 148 mm
  • ISBN-10: 1920898344
  • Publisher Date: 27 Sep 2006
  • Binding: Paperback
  • Language: English
  • Returnable: 03
  • Weight: 365 gr


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