auditing profession that fits the current fragmented regulatory context of the UAE and GCC, and could help accountancy to … become a cornerstone of an improved corporate governance regime. This paper aims to focus on the features of accountancy … from official organizations. A short survey was also administered to students. Findings – In summary, accountancy …

auditing profession that fits the current fragmented regulatory context of the UAE and GCC, and could help accountancy to … become a cornerstone of an improved corporate governance regime. This paper aims to focus on the features of accountancy … from official organizations. A short survey was also administered to students. Findings – In summary, accountancy …

This paper examines the perceptions of senior auditors in large firms in Sydney, Kuala Lumpur and Auckland concerning …, external risk, system risk and oversight threats) may provide a basis for further investigation of how auditors assess inherent …

most important for Swedish auditors when it comes to building and maintaining client trust. The analysis is based on data … from a postal inquiry survey in 2003. It shows that practicing auditors experience the personal dimension of trust as …

client’s perception of reality, the client’s representation of reality, the auditor’s perception of reality, and the auditor’s … inquiry process. This paper presents a model that helps auditors to understand the stages of the client inquiry process and … auditors in evaluating the evidence thus obtained. Our model is a multistage communication channel that connects reality, the …