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Auditor Independence - Auditing, Corporate Governance and Market Confidence (Hardcover, New Ed)
Loot Price: R4,819
Discovery Miles 48 190
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Auditor Independence - Auditing, Corporate Governance and Market Confidence (Hardcover, New Ed)
Series: Corporate Social Responsibility
Expected to ship within 12 - 17 working days
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In Auditor Independence, Ismail Adelopo argues that the importance
of auditors' independence cannot be over-emphasised. Not only do
auditors provide certification of the truth and fairness of the
information prepared by managers, they also have a duty to express
opinions on the degree of compliance with laws and regulations
guiding a firm's operations. Theirs is a socially important
responsibility. In all that has been proposed to mitigate the
governance crisis and restore confidence in the market system,
relatively little attention has been paid to auditor independence.
Examining the historical role of auditing in corporate governance
and the regulatory context, this book sets the function within a
theoretical framework and then provides empirical analysis of the
problem issues such as the relationship between audit committees
and external auditors and the probity of providing non-auditing
services to audit clients. The focus on matters that are damaging
to market confidence and threatening to the reputation of the
auditing profession, means the conclusions and recommendations in
this book are important for key stakeholders, including policy
makers, regulators, those running companies, and their investors
and customers. This is also a book for those responsible for
training in the auditing profession and for others with a research
or academic interest in the matters addressed.
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