, cannot be ignored. This publication considers through a comparative analysis of selected jurisdictions, how the external …

central banks and external auditors can play in achieving financial objectives. To a certain extent, it will address these …

emphasised. The main objective of this chapter is to illustrate how the external auditor's role could be harnessed more … to the Financial Services Authority. External audits and in particular external auditors, have a greater role to play in … firms, the role of the external auditor has become so important. …

emphasised. The main objective of this chapter is to illustrate how the external auditor's role could be harnessed more … to the Financial Services Authority. External audits and in particular external auditors, have a greater role to play in … firms, the role of the external auditor has become so important. …

ABSTRACT The role of the external auditor in the supervisory process requires standards such as independence …, objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the … and investor interests. On the other hand, the external auditor serves the private interests of the shareholders of a …

through the involvement of external auditors. The crucial role played by external auditors in banking regulation and …. Off-site supervision involves the regulator making use of external auditors. On-site work is usually done by the … examination staff of the bank supervisory agency or commissioned by supervisors but may be undertaken by external auditors …

regulator, could benefit from the expertise of the external auditor as a middleman, to avoid regulatory capture. As an efficient … contribute to knowledge of how the external auditor can assist the regulator.  Furthermore, not only does this paper consider how … system, but also the claim that the external auditor could further employ his expertise to help the regulator avoid …