Role of the External Auditor in Corporate Governance
Essay specific features
Written by:
Hannah B
Date added:
March 15, 2014
Level:
University
Grade:
B
No of pages / words:
10 / 2616
Was viewed:
5094 times
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Essay content:
Introduction
1.1 The External Auditor
External auditors are employees of a public accounting firm which has been engaged to conduct the audit of a particular company's financial statements (audit client). The external auditor's responsibility is to provide assurance to the general public regarding the truth and fairness of the information presented in the audit client's financial statements...
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The external auditor's responsibility is to provide assurance to the general public regarding the truth and fairness of the information presented in the audit client's financial statements.
Since the public relies heavily upon an audit opinion published by a public accounting firm to make investment decisions, it is imperative that they view accounting firms as being independent, objective and free from the influence of the audit client or any other parties...
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