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However the success of such will depend on the ability of professional accounting bodies and the federal government to continuously raise the quality of the financial reporting standards whilst maintaining rigorous oversight, being constantly on the watch for loopholes and legislative flaws, of the business sector.
TABLE OF CONTENTS
1 Introduction - 1 -
2 The Monitoring of the Profession’s Quality - 1 -
2.1 SARBANES-OXLEY ACT - 2 -
2.2 CLERP 9 ACT - 2 -
2.3 AUDIT-PARTNER ROTATION - 2 -
3 The Skills and Auditor Needs to Posses - 3 -
4 The Structure of Audit and Non Audit Service Engagements - 5 -
5 Conclusion - 6 -
6 Recommendations - 6 -
7 References 8
1 Introduction
The role of an auditor is extremely important to the successful continuance of the entire corporate sector...
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