Mandatory audit firm and audit partner rotation
Mandatory audit partner and audit firm rotation are important part of audit quality component. Some regulators and scholars believe that auditor rotation shows auditor’s independence in the audit context. In order to achieve high audit quality, most of the researchers agree on as a result of auditor...
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| Main Authors: | , , |
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| 格式: | Article |
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IISTE
2014
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| 主题: | |
| 在线阅读: | http://eprints.utm.my/id/eprint/59831/ http://www.iiste.org/Journals/index.php/EJBM/article/download/14984/15714 |
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