Author： Windmöller Rolf
Publisher： Routledge Ltd
ISSN： 1468-4497
Source： European Accounting Review, Vol.9, Iss.4, 2000-12, pp. : 639-642
Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.
Abstract
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.
Related content
Access to resources
Recommend
Auditor independence: an international perspective
Managerial Auditing Journal, Vol. 11, Iss. 9, 1996-09 ,pp. :
Regulating auditor independence
European Accounting Review, Vol. 9, Iss. 4, 2000-12 ,pp. :
Legal systems and auditor independence
By Yu Hung-Chao
Review of Accounting Studies, Vol. 16, Iss. 2, 2011-06 ,pp. :