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Lecture International accounting (4/e): Chapter 14 - Timothy Doupnik, Hector Perera

Chapter 14 - Comparative international auditing and corporate governance. This chapter includes contents: Recent trends in international corporate governance, international diversity in external auditing, international harmonization of auditing standards, auditor liability and independence, role of audit committees, ethical issues involved in external auditing at the international level, internal auditing issues in an international context audit regulation. | Chapter 14: Comparative International Auditing and Corporate Governance Chapter Topics Recent trends in international corporate governance International diversity in external auditing International harmonization of auditing standards Auditor liability and independence Role of audit committees Ethical issues involved in external auditing at the international level Internal auditing issues in an international context Audit regulation 14-2 Learning Objectives Define corporate governance and discuss the circumstances that caused it to receive worldwide attention in recent years Describe the corporate governance guidelines at the international level Explain the link between auditing and corporate governance in an international context Examine international diversity in external auditing Describe the steps taken toward international harmonization of auditing standards Discuss the issues concerning auditor liability and auditor independence 14-3 Learning Objectives Explain the role of audit committees Discuss the ethical issues involved in external auditing at the international level Examine internal auditing issues in an international context Describe the provisions in the Sarbanes-Oxley Act of 2002 in relation to auditing issues 14-4 International Trends in Corporate Governance Recent corporate scandals, particularly those in the U.S. (e.g., Enron, WorldCom) have led to increased focus on corporate governance The Sarbanes-Oxley Act of 2002 was a direct response to these scandals Includes detailed provisions pertaining to corporate governance and auditing These events in the U.S. are consistent with a worldwide movement to improve corporate governance and auditing 14-5 International Auditing and Corporate Governance OECD guidance Principles of Corporate Governance (1999) provide guidance to help governments improve corporate governance within their borders Corporate governance, “ involves a set of relationships between a company’s management, its board, its shareholders, | Chapter 14: Comparative International Auditing and Corporate Governance Chapter Topics Recent trends in international corporate governance International diversity in external auditing International harmonization of auditing standards Auditor liability and independence Role of audit committees Ethical issues involved in external auditing at the international level Internal auditing issues in an international context Audit regulation 14-2 Learning Objectives Define corporate governance and discuss the circumstances that caused it to receive worldwide attention in recent years Describe the corporate governance guidelines at the international level Explain the link between auditing and corporate governance in an international context Examine international diversity in external auditing Describe the steps taken toward international harmonization of auditing standards Discuss the issues concerning auditor liability and auditor independence 14-3 Learning Objectives Explain the role of audit