WebAccording to Hayes et al. 2005, there are four theories of auditing The lending credibility theory - suggests that the primary function of the audit is to add credibility to the financial … WebThe five following theories are mainly based on the work of Hayes, Schilder, Dassen and Wallage (1999) in their book “Principles of Auditing: An International Perspective”. The policeman theory The policeman theory argues that the auditor is accountable for searching, disclosing and preventing fraud.

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WebHayes et al., 2005 identified four theories of Auditing, which explain the existence of auditing; Policeman theory; Lending Credibility Theory; Inspired Confidence theory and … WebThe fourth theory explaining the demand for audit services is the policeman theory. It restrains the auditor’s responsibilities on “arithmetical accuracy and on the prevention … dji blocks drone

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WebHayes et al., 2005; Duréndez Gómez-Guillamón, 2003; Humphrey, Moizer & Turley, 1992; King, 1999). Therefore, it is important to improve the communication between the auditors and the users (Humphrey et al., 1992), through the content of the audit report. Hayes et al. claims that “Functional audit quality is defined as the degree to Web1.2 Theories of auditing. There are several different theories that may explain the demand for audit services. Some of them are well known in research and some of them are more based on perceptions. Figure 1 illustrates four audit theories according to Hayes et al. (2005). Figure 1 - Four theories of auditing (Hayes et al. 2005) WebHayes, A et al. (2005): Compilation of planktic foraminifera modern data from the Mediterranean Sea. Citation: Hayes, Angela; Kucera, Michal; Kallel, Nejib; Sbaffi, Laura; … djibouti 13 dble