Author： Balkaran Lal
Publisher： Taylor & Francis Ltd
ISSN： 0736-6981
Source： EDPACS, Vol.47, Iss.6, 2013-11, pp. : 15-27
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Abstract
Today's workplace is multicultural and global. A culture that begins and ends in the West no longer holds true in this environment. Such auditing characteristics as licensing, independence, ethics, reporting relationships, fieldwork, and communicating results require consideration of other cultural interpretation of such practices. An effective auditor in today's global environment has to re‐align his or her thinking. He or she must be able to communicate and negotiate with people across cultures. The goal of understanding multiculturalism is not to eliminate differences but rather to capitalize on diversity by using such differences to enhance understanding and improve the audit effort.
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