Live briefing
Everything about Auditor
Person who conducts an audit
An auditor is a person or a firm appointed by a company to execute an audit. To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority. Wikipedia →
🧭 Start here: a 6-step reading path
- Read the overview: AuditorA 5-minute orientation
- Skim a recent paper: The role of the external auditor in managing environmental, social, and governance (ESG) reputation riskInfluential work since 2022
- Pick up a classic book: Principles of external auditingThe most-reprinted book on the subject
- Read the landmark paper: Auditor size and audit qualityCited 3,725 times
- Go sideways: AuditA closely related topic
- Go sideways: Audit committeeA closely related topic
📖 Definitions
Noun One who audits bookkeeping accounts.
Noun In many jurisdictions, an elected or appointed public official in charge of the public accounts; a comptroller.
Noun One who audits an academic course; who attends the lectures but does not earn academic credit.
Noun One who listens, typically as a member of an audience.
🗂️ The subject at a glance
🏆 Landmark papers (most cited)
Auditor size and audit quality
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
Auditor independence, ‘low balling’, and disclosure regulation
Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?
Auditor brand name reputations and industry specializations
State ownership, the institutional environment, and auditor choice: Evidence from China
Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
🆕 Influential since 2022
The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk
The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports
The automated sustainability auditor: Does artificial intelligence curtail greenwashing behavior in Chinese firms?
Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom
Auditor judgment in the fourth industrial revolution
📚 Books worth reading
Principles of external auditingBrenda Porter, B. Porter · 1996
The Evolution of audit thought and practiceT. A. Lee · 1988
Auditing leadershipBrian D. Kush · 2009
Contemporary auditingMichael Chris Knapp · 1993
Keys to reading an annual reportG. Thomas Friedlob · 1989- 📕AuditorMervyn King, Linda de Beer · 2018
Annual Report of the Auditor of State of the State of IndianaIndiana Dept. of Audit and Control · 1898- 📕The independent auditor's reporting standards in three nationsAccountants International Study Group. · 1969
Ranked by number of editions on Open Library, a rough measure of how lasting a book is.
🔗 Related topics
- Audit An audit is an "independent examination of financial information of any entity, whether profit-oriented or not, irrespective of its size or legal form…
- Audit committee An audit committee is a committee of an organisation's board of directors which is responsible for oversight of the financial reporting process, selection…
- Internal audit Internal auditing is an internally-administered assurance and consulting activity designed to add value and improve an organization's operations. It helps…
- Chief audit executive The chief audit executive (CAE), director of audit, director of internal audit, auditor general, or controller general is a high-level independent corporate…
- Financial audit A financial audit is conducted to provide an opinion whether "financial statements" (the information is verified to the extent of reasonable assurance…
- Internal control Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency…
- External auditor An external auditor performs an audit, in accordance with specific laws or rules, of the financial statements of a company, government entity, other legal…
- Entity-level control An entity-level control is a control that helps to ensure that management directives pertaining to the entire entity are carried out. These controls are…