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The Auditor—Client Relationship

In: Behind Closed Doors

Author

Listed:
  • Vivien Beattie
  • Stella Fearnley
  • Richard Brandt

Abstract

The audit firm—client company relationship (hereafter auditor—client relationship) is an extremely complex one, as discussed in section 2.3.1 The overall relationship between the two organisations is the aggregate of a series of two-party and group relationships, between individuals from both organisations and third parties (e.g., regulators). The primary audit relationship is, however, normally that between the FD and the AEP.

Suggested Citation

  • Vivien Beattie & Stella Fearnley & Richard Brandt, 2001. "The Auditor—Client Relationship," Palgrave Macmillan Books, in: Behind Closed Doors, chapter 2, pages 10-31, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-59941-3_2
    DOI: 10.1057/9780230599413_2
    as

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