eliminate threats” to the auditor's independence, as a result of the provision of non audit services, will be considered against …Based on the argument that the benefits conferred through the provision of non audit services by audit firms outweigh … the attributed costs of safeguarding the auditor's independence, this paper will not only seek to justify this argument …

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 …

From the responses received from the European Commission's consultation on control structures in audit firms and their … consequences on the audit market, a consultation which was launched in November 2008, and whose deadline was scheduled for the end … increasing access to the audit market, hence opening up the market for the audit of international companies to more suppliers …

confidence in the financial system. Amongst the provisions within the Sarbanes Oxley Act, the prohibition of non-audit services … the importance of the role of the external auditor, but also emphasizes the fact that safeguards are essential in order to …

ways in which the external auditor and audit committees contribute as corporate governance tools. The impact of bank … external auditor’s expertise to address principal agent problems, it draws attention to the audit committee’s roles, both as a … regulations on risk taking and the need for a consideration of ownership structures are amongst other issues which are considered …

“A critical audit matter is defined as a matter that was communicated or required to be communicated to the audit … especially challenging, subjective, or complex auditor judgment.”In view of subjectivity and judgment based elements involved in … the determination of critical audit matters, as well as the move to a principles based framework – critical audit matters …

persist where section 201 of Sarbanes-Oxley, with regard to internal audit outsourcing, may have been over-reactionary and may …