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Friday, January 31, 2014

MANDATORY ROTATION OF AUDITORS

MANDATORY ROTATION OF AUDITORS Abstract In light of a get of high-profile corporate harms during the first half of 2001, a take of studies oblige been performed to address the impact of mandatory rotation of go firms to ensure the appropriate level of liberty of auditors. Majority of studies give up that the detrimental effects of firm rotation on the quality of the audit work by far outweigh its supreme effects as a safeguard against various license and quality threats. Frequent changes of audit firms, whether resulting from mandatory rotation or otherwise, introduce threats to independence and operational difficulties that make audit adversity more likely. Many studies founder involved practitioners opinions on this issue, which have been based on their experiences and is therefore necessarily more indispensable than from impartial, third party studies. There are differing opinions, as many another(prenominal) audit firms wish to preserve the client bases, while others welc...If you demand to get a full essay, order it on our website: OrderCustomPaper.com

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