What can we learn from auditing research?: four practice notes

9 October 2023

In this booklet, we present a selection of four summaries of academic articles that FAR-researchers consider to be of high relevance for audit practitioners and/or for important stakeholders (e.g., regulators, supervisors and/or audit committee members). We plan to make concise easy-to-read summaries of the suggested articles and focus on their purpose, main findings and practical relevance. The idea behind these brief summaries is to help practitioners value the role and practical relevance of audit research in conducting audits.

The theme of the summaries in the booklet is closely related to the theme of the 2023 FAR Conference: ‘Auditors and their Judgments’.

Summaries of the other suggested references will be regularly published in the upcoming year.

The pdf can references help be found here: https://lnkd.in/ePkQGeKk

We also have prepared a version in Dutch: https://lnkd.in/epWn5_-c