Auditing the Auditors through POB Inspections

Auditing the Auditors through POB Inspections

Autors: Marta Tache

Year of appearance: 2022

ISBN: 978-606-34-0408-5

Size: 17/24 cm

Pages: 249

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The book Auditing the Auditors through POB Inspections aims to investigate the causal link between the degree of transparency of the financial reporting under IFRS and the quality of audit services. The implementation of inspection programs is the key reform that has led to the improvement of the relationship between financial audit under ISA and financial reporting under IFRS.

The informational transparency of financial reporting based on a set of high- quality standards such as IFRS is not only determined by their application, but also by the quality of financial audit, which in turn is influenced by the way that national POBs (Public Oversight Board) supervise the companies.

The book is addressed to the general public in the field of economic sciences. This research brings to light a truth sought by audit services and verified by POB. This truth exists in the human consciousness, which is also found in the Code of Ethics of auditors and accountants. To the extent that the human being can no longer be in control of themselves and is in control of their own interests (the Agency Theory), they come to respect the truth out of obligation (the Code of Ethics). POBs increase the independence of audit services, and the publication of POB reports increases the quality of financial audit and the transparency of financial reporting under IFRS.

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