Thesis Auditor Independence

Thesis Auditor Independence-69
The accountancy profession claims to be both moral and ethical (Francis, 1990).

The accountancy profession claims to be both moral and ethical (Francis, 1990).In Mauritius, scarce literature is available on the perception of the threats that impair auditor independence and safeguarding it.Auditors have the main aim to assure the trust of the public.

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This research enables us to investigate the relationship between independence and audit risk as well as ethical cognition and auditor independence and the role of the regulatory framework in influencing individual auditors as well as safeguard the trust of the public.

Part 1: This assignment examines whether an appropriate accounting framework and ethical code of professional conduct effectively enhances auditor independence.

We argue that certain changes in the condition of work have made some categories of accountants more susceptible to the logic of commercialism rather than the logic of professionalism. We observe that accountants working outside of public accounting have a higher commitment to independence than do accountants working in the context of public accounting firms.

We further observe that accountants in large international accounting firms (i.e.

In addition the audit process is seen to be unobservable to third parties, while audit risk is fundamental to the audit process as auditors cannot and do not attempt to check all transactions.

Another problem is that the behavior of the auditor is not only determined by the professional conducts, but also ethical cognition and moral of the auditor also influence the work of the auditor.-To determine the factors associated with the decision-making process of an auditor; ethical, moral and independence in judgment-base decisions.-To determine the extent to which Mauritius framework protect auditors’ independence. -To analyse the impacts that auditor independence and audit risk have on audit work and hence public confidence.One finding, however, contradicts our general thesis.We find that commitment to one’s client does not necessarily result in a loss of commitment to the core professional value of independence.It evaluates the statutory framework supporting the accountancy profession; education and training of accountants; professional accountancy organizations and ethics; accounting and auditing standards; and monitoring, enforcement, and oversight of the profession.The link between auditor independence and audit risk is closely linked.We conclude that changes in the context of work have contributed to the demise of ethics among professional accountants and suggest that further research be done to elaborate the relationship between client commitment and independence commitment.In almost all countries auditing, as a profession, is becoming very demanding.Auditor independence has long been regarded as a cornerstone of the auditing profession (AICPA 1999; SEC 2000).The government of Mauritius often requests for a Report on Observance of Standards and Codes, Accounting and Auditing Review (ROSC A&A) which focuses on the institutional framework underpinning the accounting and auditing practices in the country.

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