A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments

Ojo, Marianne (2012): A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments.

Abstract

Through 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.

• Item Type: MPRA Paper
• Language: English
• Keywords: external auditor; audits; regulation; financial; bank; fraud; error; financial statements; Brazil; Malaysia; Nigeria
• Subjects: E - Macroeconomics and Monetary Economics > E0 - General > E02 - Institutions and the Macroeconomy; K - Law and Economics > K2 - Regulation and Business Law; G - Financial Economics > G2 - Financial Institutions and Services; D - Microeconomics > D0 - General > D02 - Institutions: Design, Formation, Operations, and Impact; D - Microeconomics > D8 - Information, Knowledge, and Uncertainty

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