Auditing into the twenty-first century

In this discussion document the Research Committee of ICAS explores the public's expectations regarding the reassurances sought from the external audit of listed companies as well as the public's expectations regarding the independence, accountability and legal liability of external auditors within the present corporate governance framework.

Published:
1 January 1993
Researchers:
William McInnes
ISBN:
1 871250 27 7

Free digital publication

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Topics

  • Audit and Assurance
  • Research

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