Proceedings of the 2023 International Conference on Finance, Trade and Business Management (FTBM 2023)

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Auditing and Assurance: Ensuring Financial Integrity and Transparency

Authors
Yin Ding1, *
1University of Delaware, Newark, China
*Corresponding author. Email: 2482516799@qq.com
Corresponding Author
Yin Ding
Available Online 30 November 2023.
DOI
10.2991/978-94-6463-298-9_23How to use a DOI?
Keywords
auditing; assurance; financial information; transparency; reliability; stakeholders; management decisions; financial markets; corporate governance; concepts; methodologies; ethical considerations
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 International Conference on Finance, Trade and Business Management (FTBM 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
30 November 2023
ISBN
10.2991/978-94-6463-298-9_23
ISSN
2352-5428
DOI
10.2991/978-94-6463-298-9_23How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yin Ding
PY  - 2023
DA  - 2023/11/30
TI  - Auditing and Assurance: Ensuring Financial Integrity and Transparency
BT  - Proceedings of the 2023 International Conference on Finance, Trade and Business Management (FTBM 2023)
PB  - Atlantis Press
SP  - 212
EP  - 218
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-298-9_23
DO  - 10.2991/978-94-6463-298-9_23
ID  - Ding2023
ER  -