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accountants, auditors and accounting academics within the UK. A factor analysis was undertaken to examine the potential inter …'s role”, “frequent meetings between regulators and auditors”, “mandatory rotation of auditors”, “limiting the provision of …
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The purpose of this paper is to assess the role of auditors in the financial crisis and the level of responsibility, if … auditors when issuing their audit opinions for their clients. Utilising the ethical paradigms developed by Rushworth Kidder in … How Good People Make Tough Choices, this paper will assess the reasoning behind the decisions made by auditors and audit …
Persistent link: https://www.econbiz.de/10010670386
This paper investigated the role of auditors in the financial crisis from an African perspective. Desk research …, national and international newspapers was used. Assessment of the auditors' role was premised on quality of financial reporting … and auditors' oversight responsibility on one hand, and effectiveness of internal control to safeguard company assets on …
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Italy must be emphasized. If the model based on the board of statutory auditors could not be exported, some of the main … existence of multiple auditors with the same role in the firm could be harmful and a governance model based on the separation of … the role and independence of firms function and auditors is necessary …
Persistent link: https://www.econbiz.de/10005089679
L'article vise à montrer comment le commissaire aux comptes (CAC) doit adapter sa mission à un contexte de crise économique et financière. En effet, le CAC doit mettre en œuvre des diligences spécifiques au contexte économique, puisque certains risques sont ainsi amplifiés, comme ceux...
Persistent link: https://www.econbiz.de/10008793274
auditors have access to the internal statutory audit report revealing information about statutory audit adjustments. Our …
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