The purpose of Auditing: A Journal of Practice & Theory is to contribute to improving the practice and theory of auditing. The term “auditing” is to be interpreted broadly and encompasses internal and external auditing as well as other attestation activities (phenomena).

Papers reporting results of original research that embody improvements in auditing theory or auditing methodology are the central focus of this journal. Discussion and analysis of current issues that bear on prospects for developments in auditing practice and in auditing research will also constitute an important part of the journal's contents. This will include surveys that are pointed toward summarizing and evaluating developments in related fields that have an important bearing on auditing. Practices and developments in auditing in different countries, either in corporate or governmental contexts, are appropriate topics, and so are uses of auditing in new ways and for different purposes.

An essential objective is to...

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