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Since the early 1970s, external auditors have increasingly been the target of criticism and litigation. This reached an unprecedented level in 1001/2002 following the unheralded collapse of the giant corporates Enron and WorldCom and their auditor, Arthur Andersen.
Criticism of auditors, and litigation against them may result from auditors failing to meet society's expectations of them. It may be that society's expectations are unreasonable, or that society's expectations are reasonable but that auditors existing legal and professional requirements do not fulfil these expectations. Alternatively, it may be that auditors do not perform their existing responsibilities to a satisfactory standard. Whatever the cause of the gap between society's expectations of auditors and its perception of their performance the resultant dissatisfaction serves to undermine confidence in the auditing profession and the external audit function.
ISBN 1-904574-04-1
Price £15.00
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