Auditing And Auditors

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Auditing and Auditors




Aims of the Research1


Overview of Auditing1

Analytical Review of the Literature2

Role of Auditors3


Auditing and Auditors


The thesis focuses on the importance of audit and auditors in business organizations. It basically reviews the role and expectations of general public and the stakeholders of the company.

Aims of the Research

The main aim of this thesis is to understand the role of auditors as according to the nature of their work and on the other hand it reduces the expectations between stakeholders and auditors of the company. The research is qualitative in nature and represents the core issues regarding users of financial statements.


The process of audit is more or less similar throughout the world, but it is not possible to address all of the issues. So in that case the research is geographically limited because it involves the current and practicing auditors. The project is feasible within the available time frame.

Overview of Auditing

Audit is an examination intended to serve as a basis for an expression of opinion regarding the fairness, consistency and conformity with accepted accounting principles, of statements prepared by a corporation or other entity (Johnsen and Meklin, 2001).

Audits show attributes of credence where the auditors is considered to be the both, the party and an expert, possessing the expertise of audit that recommends a specified level of audit services to their clients, and to the service providers as well. The auditor is considered to be an expert-seller; he possesses informational advantage with respect to audit and also finds it beneficial to engage in the strategic behavior (Gendron and Cooper, 2000).

Analytical Review of the Literature

The literature review analyzes the theoretical prospective and discusses the expectations gap among the public and the auditors. The expectation gap highlights the lacking in the performance of an auditor.

The thesis focuses on the ...
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