List of figures and tables. List of contributors. Foreword. Preface. List of acronyms and abbreviations. Auditing in transformation: An introduction PART I: REGULATION
2. In pursuit of a more socially relevant audit in the context of international standardisation. The construction of status in the auditor?audit committee relationship. Audit reporting transformation: Increasing the relevance of the audit through key audit matters?. The adoption of professional audit standards in the public sector: The role of the audit profession and other actors. PART II : DIGITALISATION. On the structures of judgement in auditing
7. Digitalisation and professional scepticism of Swedish auditors. Being an audit professional in the digital age
9. Advanced digital technologies and sustainability assurance: Evidence from Sweden. PART III: SUSTAINABILITY
10. Assessment of double materiality: The development of predictively valid materiality assessments with artificial intelligence. Organising for quality in sustainability assurance: A literature review. Challenges of sustainability-assurance practices: Insights from the Big
4. accounting firms. PART IV: AUDITOR CHARACTERISTICS
13. The average professional: On the selection and socialisation of auditors. The importance of the engagement partner
15. Transformation in audit teams: Implications for team competence. Expertise in financial auditing
17. Auditing transformation: Practitioners’ views
18. Concluding remarks Index.