A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments

Ojo (LLM PhD), Marianne

MPRA Paper from University Library of Munich, Germany

Abstract: Through a consideration of factors which have resulted in a more reduced role for the external auditor in certain jurisdictions – when compared to others, this paper will consider, as well as highlight why an enhanced awareness of the role of the external auditor in such jurisdictions will be vital in an increasingly globalised financial system. It will do so through a consideration of the current, past and future perceptions of external auditors’ roles – with particular reference to selected jurisdictions from Africa, Asia and Latin America.

Keywords: external auditor; audits; regulation; financial; bank; fraud; error; financial statements; Brazil; Malaysia; Nigeria (search for similar items in EconPapers)
JEL-codes: E02 K2 G2 D02 D8 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-afr and nep-sea
Date: 2012-02-06
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Persistent link: http://EconPapers.repec.org/RePEc:pra:mprapa:36471

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