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Author: | Windmöller, R. |
Title: | The auditor market and auditor independence |
Journal: | European Accounting Review
2000 : VOL. 9:4, p. 639-642 |
Index terms: | Auditing Business environment |
Language: | eng |
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. |
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