Naslov
Challenges of auditor's independence in contemporary environment

Autori
Filipović, Ivica

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
1st Internacional Scientific Conference: Economic and Social Development, Frankfurt am Main, Germany / - , 2012, 420-426

ISBN
978-961-6825-49-8

Skup
1st Internacional Scientific Conference: Economic and Social Development

Mjesto i datum
Frankfurt na Majni, Njemačka, 12.04.2012. - 13.04.2012

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
auditor's fees ; auditor's independence ; changing environment ; external auditing

Sažetak
Recent numerous corporate scandals and also severe contemporary economic situation in majority of world countries raise again questions about purpose of external auditing. Since external auditing is based on the independence of people engaged in process of external auditing the discussion about issues that can endanger auditor's independence is brought up very often. In correlation with turbulent changes in business environment potential sources of endangering auditor's independence are increasing. With the regard to the fact that only independent auditors can realize goals of external auditing which relate to expressing opinion about validity and objectivity of the financial statements, this paper analyses the impact major threats on auditor's independence. In that context, special focus is put on the analysis of the impact of auditor's fees on auditor's independence.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA