tailieunhanh - Lecture Corporate governance and ethics: Chapter 9 - Rezaee
Chapter 9 - External auditors roles and responsibilities. This chapter recognize the role independent auditors play in achieving effective corporate governance and reliable financial reports; understand the history of auditing, the traditional roles of auditors, and regulations recently placed on them; address the expectation gap regarding what auditors can provide in the way of reasonable assurance and the expectations of investors for a higher level of assurance;. | Chap External Auditors Roles and Responsibilities Corporate Governance and Ethics Zabihoilah Rezaee Recognize the role independent auditors play in achieving effective corporate governance and reliable financial reports Key Terms The Accountancy Audit quality Audit risk Audit strategy Auditor independence Control risk Detection risk Expectation gap Inherent risk Integrated audit approach Internal Revenue Service IRS B International Standards on Auditing ISAs PCAOB-US Professional Ethics Executive Committee PEEC Standing Advisory Group SAG Statements on Auditing .
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