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Challenges of auditor's independence in contemporary environment (CROSBI ID 642626)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Filipović, Ivica Challenges of auditor's independence in contemporary environment // 1st Internacional Scientific Conference: Economic and Social Development, Frankfurt am Main, Germany. 2012. str. 420-426

Podaci o odgovornosti

Filipović, Ivica

engleski

Challenges of auditor's independence in contemporary environment

Recent numerous corporate scandals and also severe contemporary economic situation in majority of world countries raise again questions about purpose of external auditing. Since external auditing is based on the independence of people engaged in process of external auditing the discussion about issues that can endanger auditor's independence is brought up very often. In correlation with turbulent changes in business environment potential sources of endangering auditor's independence are increasing. With the regard to the fact that only independent auditors can realize goals of external auditing which relate to expressing opinion about validity and objectivity of the financial statements, this paper analyses the impact major threats on auditor's independence. In that context, special focus is put on the analysis of the impact of auditor's fees on auditor's independence.

auditor's fees ; auditor's independence ; changing environment ; external auditing

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Podaci o prilogu

420-426.

2012.

objavljeno

Podaci o matičnoj publikaciji

1st Internacional Scientific Conference: Economic and Social Development, Frankfurt am Main, Germany

978-961-6825-49-8

Podaci o skupu

1st Internacional Scientific Conference: Economic and Social Development

predavanje

12.04.2012-13.04.2012

Frankfurt na Majni, Njemačka

Povezanost rada

Ekonomija