The book will be a fully revised edition of David's Auditor’s Dictionary, published originally by Wiley in 2004. The text will be enhanced over the first edition not only through updates with developments in the terminology of auditing in the last two decades, but also through the expansion of approximately one hundred entries beyond definitions to a more in-depth, conceptual treatment. The expanded entries will include theoretical explications and insights, sketches of arguments, historical developments, quotations from the relevant literature, guidance for further reading, and even humorous anecdotes. Examples of the extended treatment include the audit society, authority, judgment, the postulates of auditing and skepticism. There is also a new emphasis on the variety of logical approaches deployed in interpreting audit-related evidence.
The second edition will therefore transcend the framework of a dictionary – it will be a hybrid reference book combining succinct definitions of terminology with discursive conceptual explorations. A double helix at the book's core, the definitions and expanded clarifications will lock together into a coherent whole with the intention of satisfying the needs of both novice and experienced auditors.
To reflect the changed approach and the expanded conceptual contents, the title of the book will change, provisionally, from Dictionary to Companion.
David is delighted to be partnering with Georgetown University Press for this forthcoming title.
Estimated publication date: early 2024.