The auditor market and auditor independence

• Autores: Rolf Windmöller
• Localización: European accounting review, ISSN 0963-8180, Vol. 9, Nº 4, 2000, págs. 639-642
• Idioma: inglés
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• Resumen

  • This article reviews recent changes in the business environment and considers how these impact upon auditing. It presents a view of the drivers of quality in auditing and assesses how these may be impacted by changes in the rules on the independence of auditors.