A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments
AbstractThrough a consideration of factors which have resulted in a more reduced role for the external auditor in certain jurisdictions – when compared to others, this paper will consider, as well as highlight why an enhanced awareness of the role of the external auditor in such jurisdictions will be vital in an increasingly globalised financial system. It will do so through a consideration of the current, past and future perceptions of external auditors’ roles – with particular reference to selected jurisdictions from Africa, Asia and Latin America.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 36471.
Date of creation: 06 Feb 2012
Date of revision:
external auditor; audits; regulation; financial; bank; fraud; error; financial statements; Brazil; Malaysia; Nigeria;
Find related papers by JEL classification:
- E02 - Macroeconomics and Monetary Economics - - General - - - Institutions and the Macroeconomy
- K2 - Law and Economics - - Regulation and Business Law
- G2 - Financial Economics - - Financial Institutions and Services
- D02 - Microeconomics - - General - - - Institutions: Design, Formation, and Operations
- D8 - Microeconomics - - Information, Knowledge, and Uncertainty
This paper has been announced in the following NEP Reports:
- NEP-ACC-2012-02-20 (Accounting & Auditing)
- NEP-ALL-2012-02-20 (All new papers)
- NEP-SEA-2012-02-20 (South East Asia)
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