文章基本信息

标题：Challenges of Auditors and Audit Reporting in a Corrupt Environment
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作者：Prince Kennedy Modugu ; Nosa Ohonba ; Famous Izedonmi 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2012
卷号：3
期号：5
页码：77-82
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The rising spate of corruption in both private and public establishments has assumed an enormous dimension. This development has eroded public trust in financial statements. Auditors in their duty to expressing professional opinion on the truth and fairness of financials are ostensibly bedeviled with quantum of challenges which could result in the issuance of a clean bill of health to corruption-riddled establishments. It is against this background that this paper critically examines the challenges corruption poses to auditors and audit reporting, and proffers formidable cures to ameliorate the achilles heels and to redeem the auditing profession from impeding collapse.
关键词：auditors; corruption; audit reporting