1. The Function of Auditing (David Hay, W. Robert Knechel and Marleen Willekens) Part I:The Social Environment of Auditing 2. The Auditing Profession (Roger Meuwissen) 3. Globalization of Auditing (Elizabeth Carson) 4. The market for Audit Services (Dan A. Simunic) 5. The Audit Expectation Gap: A persistent but changing phenomenon (Brenda Porter) 6.
Research on Litigation Against Auditors (Dain Donelson, Kathryn Kadous and John McInnis) 7. Non-audit Services and Auditor Independence (Divesh S. Sharma) 8. Auditor Tenure and Rotation (Clive Lennox) 9. Fraud and Auditors' Responsibility (Tina D. Carpenter and Ashley A. Austin) 10. Earnings Management and Auditing (Steven Cahan) 11.
Audit Quality (W. Robert Knechel and Lori B. Shefchik) 12. Audits of Private Companies (John Christian Langli and Tobias Svanström) Part II: The Impact of Regulation of Auditing 13. Not Just a Standard Story: The rise of international standards on auditing (Christopher Humphrey, Anne Loft and Anna Samsonova-Taddei) 14. Oversight and Inspection of Auditing (Mona Offermanns and Ann Vanstraelen) Part III: Research on the Process of Auditing 15. Auditor Industry Specialization (Debra Jeter) 16. Judgment and Decision-making (Ken Trotman) 17.
Analytical Procedures (Stephen K. Asare and Justin Leiby) 18: Internal Audit (Urton Anderson and Margaret Christ) 19. Audit Approaches and Business Auditing (Emer Curtis and Stuart Turley) 20. The External Auditor and the Audit Committee (Jean Bédard and Tiphaine Compernolle) 21. Auditing Ethics (Michael K. Shaub and Robert L. Braun) 22. Estimating Audit Fee and Production Models (Henri Akono and Mike Stein) Part IV: Issues Concerned with Audit Reporting 23.
Audit Reports (Paul Coram) 24. Going Concern (Marshall Geiger) 25. Reporting on Internal Control (Jean C. Bedard and Lynford Graham) Part V: Alternative Auditing Settings 26. Assurance of Environmental, Social, and Sustainability Information (Roger Simnett) 27. Continuous Auditing (D. Kip Holderness Jr.) Conclusion 28.
The Future (David Hay, W. Robert Knechel and Marleen Willekens).