The Added Value of Auditing in a Non-Mandatory Environment - AUP Dissertation Series (Paperback)Hans Duits (author)
Paperback 208 Pages / Published: 14/06/2012
- We can order this
What is the 'raison d'Ã¯Â¿Â½tre' 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.
Publisher: Vossiuspers UvA
Number of pages: 208
Weight: 335 g
Dimensions: 234 x 150 mm
You may also be interested in...
Please sign in to write a review
Thank you for your reservation
Your order is now being processed and we have sent a confirmation email to you at
When will my order be ready to collect?
Call us on or send us an email at
Unfortunately there has been a problem with your order
Please try again or alternatively you can contact your chosen shop on or send us an email at