Independent Auditing Development Tendencies
Journal Title: Technological and Economic Development of Economy - Year 2008, Vol 14, Issue 2
Abstract
Different countries of the world face some misunderstandings or even scandals concerning the inappropriate information about financial problems in different companies, which, in its turn, decreases society’s confidence in independent auditing and encourages discussions on the role of auditing in economy. EU, international trade unions, governments make great efforts to improve the quality of independent auditing. The article investigates the functions of auditors, factors influencing the auditing state, the reasons for fraud of financial statements, motives and means, the efforts of international organizations and governments to improve the auditing quality and unsolved auditing problems.
Authors and Affiliations
Vaclovas Lakis
Keywords
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- EP ID EP84560
- DOI 10.3846/1392-8619.2008.14.171-18
- Views 169
- Downloads 0
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