David Hay is Professor of Auditing at the University of Auckland, New Zealand

W. Robert Knechel is Frederick E. Fisher Eminent Scholar Chair and Professor of Accounting and Auditing at the University of Florida, USA

Marleen Willekens is Professor of Accounting and Auditing at KU Leuven, Belgium

1. The Function of AuditingPart I:The Social Environment of Auditing 2. The Auditing Profession 3. Globalization of Auditing 4. The market for Audit Services5. The Audit Expectation Gap: A persistent but changing phenomenon6. Research on Litigation Against Auditors 7. Non-audit Services and Auditor Independence8. Auditor Tenure and Rotation9. Fraud and Auditors' Responsibility10. Earnings Management and Auditing11. Audit Quality12. Audits of Private CompaniesPart II: The Impact of Regulation of Auditing 13. Not Just a Standard Story: The rise of international standards on auditing14. Oversight and Inspection of AuditingPart III: Research on the Process of Auditing 15. Auditor Industry Specialization16. Judgment and Decision-making17. Analytical Procedures18: Internal Audit19. Audit Approaches and Business Auditing20. The External Auditor and the Audit Committee21. Auditing Ethics 22. Estimating Audit Fee and Production ModelsPart IV: Issues Concerned with Audit Reporting 23. Audit Reports 24. Going Concern25. Reporting on Internal ControlPart V: Alternative Auditing Settings 26. Assurance of Environmental, Social, and Sustainability Information 27. Continuous Auditing Conclusion 28. The Future