The objective of this course is to investigate the philosophy, history and development of the auditor's attest function, with an emphasis on practices and current literature. This subject involves an appraisal of the theoretical and empirical literature relating to various topics in auditing. In so doing, it draws extensively, but not exclusively, on studies carried out within the role of audit, the value of audit service, the demand and supply of audit market, audit quality, industry specialization, the role of audit committee, and some virtual issue on empirical auditing research, etc. The course materials consist primarily of professional standards (both from the AICPA and PCAOB), empirical research, and some worth reading working papers on selected topics in auditing.

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