An external management audit is an independent examination of an organisation resulting in a statement to external users on the performance of the management function. The reasons for conducting external management audits (including accountability for corporate behaviour) are discussed. Bankers...

Reports research results which were presented to the Working Party of the Auditing Practices Board, which developed Statement of Auditing Standards 600 on the expansion of the audit report. Provides a brief discussion of the working party’s reception of the research. Results revealed that,...