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Accounting & Auditing: Interaction in the regulation and research ...

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<strong>Audit<strong>in</strong>g</strong> <strong>the</strong>ories<br />

Theories on audit<strong>in</strong>g<br />

f<strong>in</strong>ancial report<strong>in</strong>g<br />

Internal control<br />

<strong>the</strong>ories<br />

normative<br />

positive<br />

audit<strong>in</strong>g<br />

<strong>regulation</strong><br />

<strong>regulation</strong><br />

audit<strong>in</strong>g &<br />

audit<strong>in</strong>g firms<br />

Sampl<strong>in</strong>g<br />

approach<br />

System approach<br />

Risk approach<br />

Quality approach<br />

Corporate<br />

Governance<br />

Independency<br />

Influence of peer<br />

review<br />

Independency<br />

Qualified op<strong>in</strong>ions<br />

Auditor change<br />

Risk analysis<br />

Concentration<br />

process<br />

W. Ballwieser: <strong>Account<strong>in</strong>g</strong> <strong>and</strong> <strong>Audit<strong>in</strong>g</strong> 10

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