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Showing 1 to 2 of 2 for “"Auditors -- Malta"”.
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The significance and recent trends of management letters within the Maltese economy
… Therefore, more emphasis should be placed on auditors’ approach towards the preparation and subsequent communication of the MLs. IMPLICATIONS: This study emphasises the perception and importance attributed to the ML by both the ones preparing the letter and the ones utilising the letter. It is …
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Professional secrecy and the auditor
… of new laws has changed the role of local auditors as both the Companies Act, 1995 and the Financial Services related legislation contain various instances which compel auditors to disclose certain which they come across to the authorities. These duties are more evident in the financial …