Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/wiley/auditing-and-corporate-governance-a-look-forward-into-the-21st-century-UkcjNKitdG
References (10)
-
(1996)
Who holds the reins-a paper by the International Task Force on Corporate Governance. London: International Capital Markets c=o International Bar Association -
Auditing Practices Board (1994) The Audit Agenda -
(1994)
The relevance of research in the development of interpersonal skills for accountants -
(1995)
Allies in Protecting Shareholders Interests -
Auditing Practices Board (1996) The Audit Agenda-Next Steps -
Auditing Practices Board (1996) The Auditor's Code -
Auditing Practices Board (1992) The future development of auditing-a paper for public debate -
Auditing Practices Board (1996) The Audit Research Agenda -
European Commission (1996) The Green Paper for public discussion: the role, position and liability of statutory auditors -
(1993)
Auditing into the twenty-first
- Publisher
- Wiley
- Copyright
- Copyright © 1997 Wiley Subscription Services, Inc., A Wiley Company
- ISSN
- 1090-6738
- eISSN
- 1099-1123
- DOI
- 10.1111/1099-1123.00009
- Publisher site
- See Article on Publisher Site
Abstract
Auditors will be expected to disclose whether the accounts are true and fair, whether the company will fail, whether it is managed competently, whether it is run in accordance with the law, free of fraud, and whether it is adopting a responsible attitude to environmental and societal issues. Corporate governance developments, broader ranges of stakeholders for auditors to serve, requirements for assurance on softer, non‐financial measurements and developments in technological corporate reporting, are all demanding new forms of audit assurance services and of audit reporting. This in turn poses important challenges for international audit standard setters and for audit educators alike. While developments in global business and global capital markets have given international dimensions to many of the developments in corporate governance, there is not a complete consensus across the world.
Journal
International Journal of Auditing – Wiley
Published: Mar 1, 1997