The only comprehensive and up-to-date dictionary covering the concepts and language of auditing
The Auditor's Companion combines succinct definitions of core auditing terminology with more than one hundred expansive discussions of concepts important to auditing, such as the audit society, authority, judgment, logic in auditing, the postulates of auditing, and skepticism. This collection of mini-essays includes theoretical explanations and insights, sketches of arguments, historical developments, and guidance for further reading.
Transcending the framework of a dictionary, The Auditor’s Companion is a reference book in which succinct definitions and conceptual explorations combine into a coherent whole to satisfy the needs of both novice and experienced auditors. The terminology of auditing covers both the evolving, socially constructed aspects of auditing's purposes, as well as auditing's methodological basis in the abstract, enduring techniques of traditional logic. The book's coverage of terminology therefore embraces auditing’s constantly developing socioeconomic roles in addition to its perennial methodologies of reasoning.
The Auditor’s Companion is the only reference tool that addresses the underlying characteristics shared by all categories of auditing.
Reviews
"Are you struggling with accounting and auditing speak? Well, struggle no more. This book demystifies the key terms and ideas behind them. Give it to your favorite student, executive, and investor."—Prem Nath Sikka, (The Lord Sikka of Kingswood, member, UK House of Lords); professor of accounting, Sheffield University; and emeritus professor of accounting, University of Essex
"This excellent book is much more than a dictionary. It is also a rich and compelling collection of definitional insights that reflect the author's longstanding engagement with the complexities of the auditing field. The book is therefore an invaluable resource—a necessary companion—not only for auditors and their students, but also for regulators and policymakers more generally."—Michael Power, professor of accounting, London School of Economics and Political Science
"This companion is a hugely valuable source of reference and guidance not just for members of the auditing profession but for anyone interested in having access to authoritative statements of relevant definitions and terminology. It will be widely used for a long time."—Colin Mayer, emeritus professor of management studies, Saïd Business School, University of Oxford
"David O'Regan has developed his dictionary of audit terms into the best kind of companion: informative, interesting, quirky, and amusing. His admirable effort to reflect developments in all forms of auditing and to use more discursive entries to prompt engagement make this a worthy addition to the auditor's bookshelf."—Gareth Davies, comptroller and auditor general, United Kingdom National Audit Office
"O'Regan's three decades of audit professional experience have provided him with a front-row seat to complex internal and external audit issues around the globe. His breadth of expertise is on full display in The Auditor's Companion. He provides insights to both seasoned audit veterans and financial information novices who simply want to converse intelligently with auditing professionals. The 'A to Z' companion format allows a reader to efficiently gain an in-depth understanding of exactly what one seeks to comprehend. In sum, The Auditor's Companion provides a reader with clarity and insight into the ever-evolving world of global information assurance."—Allison Koester, associate professor of accounting, Georgetown University,
"A must read for every audit professional. I view David O'Regan's ABC of auditing as instrumental LEGO bricks overcoming the 'epistemological obscurity' of the profession, eventually. A stepping-stone on his overarching mission contributing to the theory of auditing, thereby strengthening auditing practices, for 'nothing is so practical as a good theory.'"—Rainer Lenz, chief internal auditor, SAF-HOLLAND SE, lecturer, Johannes Gutenberg University Mainz
"The Auditor's Companion is an indispensable dictionary for auditors at all levels. Packed with short, concise, and straightforward explanations of concepts and words used in auditing, it's a comprehensive resource for navigating the complexities of auditing. Whether you're a seasoned professional or just starting, this book is a must have for your tool kit."—Hock-Chye Ong, founding member, AuditWithoutWalls!, a virtual global learning community for auditors
About the Author
David J. O’Regan is Auditor General of the Pan American Health Organization in Washington, DC, and a Fellow of the Institute of Chartered Accountants in England and Wales. His previous posts include auditing in the Organization for the Prohibition of Chemical Weapons in The Hague, Netherlands, and, prior to entering the United Nations system, he was Head of Audit at Oxford University Press. He has written six books on auditing, including Bribery: Identify Hidden Risks in Your Organization. He earned his doctorate in accounting and finance from the University of Liverpool.
