Auditing and Assurance: Ensuring Financial Integrity and Transparency

Yin Ding ()
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Yin Ding: University of Delaware

A chapter in Proceedings of the 2023 International Conference on Finance, Trade and Business Management (FTBM 2023), 2023, pp 212-218 from Springer

Abstract: Abstract This paper explores the crucial role of auditing and assurance in ensuring the accuracy, reliability, and transparency of financial information in organizations. Auditing and assurance are fundamental processes that help maintain the trust of stakeholders, provide insights for management decisions, and contribute to the overall stability of financial markets. The paper delves into the key concepts, methodologies, and challenges within the field of auditing and assurance. It also highlights the evolving landscape of technology-driven auditing techniques and the increasing emphasis on ethical considerations in the audit profession. Through a comprehensive review of literature, case studies, and industry practices, this paper underscores the importance of effective auditing and assurance practices for both the corporate sector and the broader economy.

Keywords: auditing; assurance; financial information; transparency; reliability; stakeholders; management decisions; financial markets; corporate governance; concepts; methodologies; ethical considerations (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-298-9_23

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DOI: 10.2991/978-94-6463-298-9_23

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