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AUDITORS INDEPENDENCE AND CONFLICTS OF INTEREST

AUDITORS INDEPENDENCE AND CONFLICTS OF INTEREST CHAPTER ONE 1.1     INTRODUCTION Auditing as a profession is carried out by an accountant in public practice. Accounting is a profession; Professions have certain characteristics including ethical codes and rules of conducts. Hence, professional conduct is frequently found in auditing examination, as examiners see auditing papers as a suitable vehicle for examining ethics, even when they do not specifically relate to auditing. Therefore, auditors ...

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