The Added Value of Auditing in a Non-Mandatory Environment (Paperback) (ISBN-13: 9789056297114)

What is the 'raison d'être' of auditing? Does auditing only exist by the grace of the legislator? Or does auditing fulfill other needs in contemporary society? For many companies, auditing has been made mandatory. This is possibly one of the reasons why researchers to date have given limited attention regarding the drivers for the demand for audit. Auditing (seen as a social control mechanism) is part of an organizational order in society. Therefore, it is essential to reflect on the (changing) demands of society. As a lack of insight why society demands an audit, accommodates the risk of not meeting the needs and expectations of society, the added value of auditing may be called into question. This dissertation deals with the question: what are drivers for the demand for audit for Dutch SME companies which are not mandatory required to have their financial statements audited.

Author: Hans Duits
ISBN-10: 9056297112
ISBN-13: 9789056297114
Publisher: Routledge
Language: English
Published: 06/14/2012
Pages: 208
Format: Paperback
Weight: 0.66lbs
Size: 9.21h x 6.14w x 0.44d