haku: @author Holm, C. / yhteensä: 2
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| Tekijä: | Holm, C. Laursen, P.B. |
| Otsikko: | Risk and control developments in corporate governance: Changing the role of the external auditor? |
| Lehti: | Corporate governance
2007 : MAR, VOL. 15:2, p. 322-333 |
| Asiasana: | auditing auditors corporate governance control risk |
| Kieli: | eng |
| Tiivistelmä: | It is questioned if the risk and control (henceforth as: r-and-c.) developments in corporate governance (here as: c-g.) are changing the role of the external auditor (as: e-ador). This paper explores how the concepts of r-and-c. are incorporated in current c-g. The implications for the role of the e-ador. are analyzed. Dominant determinants for the future role of the e-ador. appear to be in conflict, that is, the value adding function of the audit with an alignment of risk oriented efforts by the auditor and the company versus the notion of "back to basics". |
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