The Auditor—Client Relationship

Vivien Beattie, Stella Fearnley and Richard Brandt

Chapter 2 in Behind Closed Doors, 2001, pp 10-31 from Palgrave Macmillan

Abstract: Abstract The audit firm—client company relationship (hereafter auditor—client relationship) is an extremely complex one, as discussed in section 2.3.1 The overall relationship between the two organisations is the aggregate of a series of two-party and group relationships, between individuals from both organisations and third parties (e.g., regulators). The primary audit relationship is, however, normally that between the FD and the AEP.

Keywords: Corporate Governance; Audit Committee; Affective Commitment; Audit Firm; Audit Quality (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59941-3_2

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DOI: 10.1057/9780230599413_2

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