"O’Regan’s three decades of audit professional experience have provided him with a front-row seat to complex internal and external audit issues around the globe. His breadth of expertise is on full display in The Auditor’s Companion. He provides insights to both seasoned audit veterans and financial information novices who simply want to converse intelligently with auditing professionals."
ALLISON KOESTER, associate professor of accounting, Georgetown University.
"Are you struggling with accounting and auditing speak? Well, struggle no more. This book demystifies the key terms and ideas behind them. Give it to your favorite student, executive, and investor."
PREM NATH SIKKA (THE LORD SIKKA OF KINGSWOOD),
UK House of Lords; professor of accounting, Sheffield University; and emeritus professor of accounting, University of Essex.
"This companion is a hugely valuable source of reference and guidance not just for members of the auditing profession but for anyone interested in having access to authoritative statements of relevant definitions and terminology. It will be widely used for a long time."
COLIN MAYER, emeritus professor of management studies,
Saïd Business School, University of Oxford.
"This excellent book is much more than a dictionary. It is also a rich and compelling collection of definitional insights that reflect the author's longstanding engagement with the complexities of the auditing field. The book is therefore an invaluable resource—a necessary companion—not only for auditors and their students, but also for regulators and policymakers more generally."
MICHAEL POWER, professor of accounting,
London School of Economics and Political Science.
"David O'Regan has developed his dictionary of audit terms into the best kind of companion: informative, interesting, quirky, and amusing. His admirable effort to reflect developments in all forms of auditing and to use more discursive entries to prompt engagement make this a worthy addition to the auditor's bookshelf."
GARETH DAVIES, comptroller and auditor general,
United Kingdom National Audit Office.
"A must read for every audit professional. I view David O'Regan's ABC of auditing as instrumental LEGO bricks overcoming the 'epistemological obscurity' of the profession, eventually. A stepping-stone on his overarching mission contributing to the theory of auditing, thereby strengthening auditing practices, for 'nothing is so practical as a good theory.'"
DR. RAINER LENZ, chief internal auditor, SAF-HOLLAND SE; lecturer, Johannes Gutenberg University, Mainz.
"The Auditor's Companion is an indispensable dictionary for auditors at all levels...it's a comprehensive resource for navigating the complexities of auditing. Whether you're a seasoned professional or just starting, this book is a must have for your tool kit."
HOCK-CHYE ONG, Auditor General, Asian Development Bank (ret.); founding member, AuditWithoutWalls!
"A fascinating and entertaining essay, set up as a philosophical dialogue among several stylised protagonists. I strongly recommend this thought provoking book to scholars and senior managers with an interest in business ethics and corporate social responsibility, and to anyone who wants to know how we can think intelligently about moral dilemmas in everyday life."
MICHAEL POWER, Professor of Accounting, London School of Economics and Political Science.
"In the genre of Plato's Symposium...a philosophical and theological tour de force, which forces homo economicus to confront his ethical constraints. I have no doubt that The Paradox of the Good Bribe will set a new standard of scholarship into this enduring feature of the human character."
DR. MARK DOOLEY, philosopher; biographer of Sir Roger Scruton.
"The selection of entries is imaginative and prophetic and in itself progresses the science and art that is audit."
Professor GERALD VINTEN, former editor, Managerial Auditing Journal.