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Showing 1 to 2 of 2 for “"Auditor Rotation"”.
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Breaking Bonds: The Impact of Accountability on Client Identification
… research has indicated that not only do auditors form relational bonds with their clients, but they also tend to acquiesce to their client’s perspective because of that bond. As a result, professional skepticism is often compromised. Accounting research has suggested auditor rotation as a …
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AN AUDIT COMMITTEE MEMBER’S ROLE IN AUDIT ADJUSTMENT DISPUTES: THE EFFECT OF EXTERNAL AUDITOR ATTACHMENT ON AN AUDIT COMMITTEE MEMBER’S ASC 360 ADJUSTMENT DECISIONS.
… disputes between management and the external auditor concerning audit adjustments. According to Auditing Standard 16 (formerly AU Section 380.34-.44), the external auditors are required to discuss, with the audit committee, all significant findings resulting from the completion of the audit …