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| Tekijä: | Percy, J. |
| Otsikko: | Auditing and corporate governance -- a look forward into the 21st century |
| Lehti: | International Journal of Auditing
1997 : FEB, VOL. 1:1, p. 3-12 |
| Asiasana: | AUDITING STANDARDS INFORMATION TECHNOLOGY |
| Kieli: | eng |
| Tiivistelmä: | Auditors will be expected to disclose whether the accounts are true and fair, whether the company will fail, whether it is managed competently, whether it is run in accordance with the law, free of fraud, and whether it is adopting a responsible attitude to environmental and societal issues. Corporate governance development, broader ranges of shareholders for auditors to serve, requirements for assurance on softer, non-financial measurements and developments in technological corporate reporting, are all demanding new forms of audit assurance services and of audit reporting. |
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