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Editorial: The Future of Auditing

Editorial: The Future of Auditing General editor’s note: Since inception, IJA has gained greatly from the insightful wisdom of Ian Percy, one of our valued and busy co-editors. Once again we are privileged to carry this article by Ian Percy as an extended Editorial to this issue. There is much here which can be a stimulus to auditing researchers on areas worthy of their investigation in the future, and we commend it to our readers as both important and very readable. We are grateful to Iain Gray for his advice on this piece. issuing ’auditing in the twenty first century’ and ’the audit agenda’. This work was also used in preparing the framework for the european commission’s discussion paper on the future role of audit in our society and for the work of IAPC. I comment on public expectations under a number of different headings below: Integrity of information In the first place, people who read financial statements, expect them to be right. Practitioners and academics might query the use of this word ‘right’. We know financial statements cannot be entirely accurate because they are based on judgement. However, the public expectation is that publicly issued statements of financial and other information are http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

Editorial: The Future of Auditing

Percy, Ian
International Journal of Auditing , Volume 4 (2) – Jul 1, 2000
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Publisher
Wiley
Copyright
Copyright © 2000 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/1099-1123.00307
Publisher site
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Abstract

General editor’s note: Since inception, IJA has gained greatly from the insightful wisdom of Ian Percy, one of our valued and busy co-editors. Once again we are privileged to carry this article by Ian Percy as an extended Editorial to this issue. There is much here which can be a stimulus to auditing researchers on areas worthy of their investigation in the future, and we commend it to our readers as both important and very readable. We are grateful to Iain Gray for his advice on this piece. issuing ’auditing in the twenty first century’ and ’the audit agenda’. This work was also used in preparing the framework for the european commission’s discussion paper on the future role of audit in our society and for the work of IAPC. I comment on public expectations under a number of different headings below: Integrity of information In the first place, people who read financial statements, expect them to be right. Practitioners and academics might query the use of this word ‘right’. We know financial statements cannot be entirely accurate because they are based on judgement. However, the public expectation is that publicly issued statements of financial and other information are

Journal

International Journal of Auditing – Wiley

Published: Jul 1, 2000

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