文章基本信息

标题：A Review on Role of Auditor in Corporate Governance – The Auditor’s Perspective
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作者：CA Yogesh Patel
期刊名称：International Journal of Management and Business Studies
印刷版ISSN：2231-2463
电子版ISSN：2230-9519
出版年度：2014
卷号：4
期号：4
出版社：Cosmic Journals
摘要：Auditing encompasses investigation process, attestation process and the rep orting process pertaining to economic action s and events. International Audit Standards maintain that an auditor's mandate may require him to take cognizance and report matters that come to his knowledge in performing his audit duties with regards to Compliance with legislative or regulatory requirements; adequacy of accounting and control systems; viability of economic activities, programmes, and projects. Two variant sit uation s emerge when the function s of auditors and the retirements of good governance are placed face to face. The former is confined to 'economic actions and events', where as the latter is the outcome of a wide range of managerial functions. The question then arises whether the auditors should cross their operational limits in order to bring about the desired level of improvement in the quality of governance or alternatively, while restricting themselves to their term of reference, they should operate more effectively so as to help improve the quality of governance. This review aim at providing an insight into the auditor's perspective of their Role in Corporate Governance and gives a wider scope to understand various contemporary issues related to Corporate Governance and the role of the Auditor.
关键词：Auditor; Corporate Governance; Good Governance