search query: @indexterm RESPONSIBILITY / total: 249
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| Author: | Chandler, R. |
| Title: | Taking responsibility: the early demand for institutional action to define an auditor's duties |
| Journal: | International Journal of Auditing
1997 : OCT, VOL. 1:3, p. 165-174 |
| Index terms: | RESPONSIBILITY DEMAND AUDITORS |
| Language: | eng |
| Abstract: | The potential conflict between public and private interests in the audit function dates back to the early days of the organized profession. Membership of a professional body was intended to demonstrate not only the competence but also the honour of an individual practitioner. A possible role of a professional accounting association is to protect their members' interests by issuing some form of official pronouncements to guide both suppliers and customers of auditing services. |
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