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1、TheFunctionandIndependenceofAuditor-->TheFunctionandIndependenceofAuditorI.IntroductionConcernhasbeengroodernmercialorganisationisbeinglessauditable.Thevolumeandplexityoftransactionsandtheopacityofputer-basedinformationsystems,coupledaketheauditorreliantonevidenceetime,thechangingnatureoffinan
2、cialreports,fromsummariesofthepasttoimagesofthepresentandents.Mypaperdiscussessomeaspectsofindepedenceofexternalauditorandfraud.Iexaminetheadequacyofauditor’sindepedenceanddeterminesanner,thepaperexaminesqualitiesrequiredofprofessionalexternalauditorsandauditor’sindependence-statutoryregulatio
3、ns,provetheperformanceofauditorsandmakecorporatefraudsters专业:BusinessAdministration学校：BradfordUniversity论文用途:BADegreeAssignment这个作业要写2份，一份我的，一份是给我朋友的，我们是一个班的。AuditingAssignmentAnsp;2andEitherQuestion3orQuestion4.AllQuestionscarryEqualMarks.Harvardsystemisthepreferredmethodofreferencingtoacknoe
4、ntcriteriaattached.Question1“Theconceptofauditorindependenceshouldbescrapped.Auditorindependencehaslongbeenseenasacriticalcornerstoneoffinancialreportingbutitisaconceptehasgone.Instead,itistimetorecogniseneindsofusersoffinancialstatementsatchuptotherealityofthesthinkandoperate.”SOURCE;p,(2007)
5、,CalladayonindependenceinAccountingBusiness,Volume10,number2,p.12,FebruaryREQUIREDmentontherelevanceofauditorindependence,theirclientstokeepinbusiness.Question2Internalauditandexternalauditvarygreatlyintermsofthenature,purposeandthescopeofthework.RE-->QUIREDEvaluatethestrengthsandalreporttoabu
6、sinessassociatehasgroarkethavebeenrumblinginvariousquartersformorethanadecade,buthaveenteredthemainstreamfolloarket……Theconcernsrelatetothecurrentveryhighlevelofmarketconcentration:restrictedchoice(insomecasesnochoiceatall),perceptionsthatresultinsignificantentrybarriersforfirmsoutsidetheBigFo
7、ur……Jointauditismorethanamechanismto“openup”themarketandalloorefirmsaccesstothelargestglobalmarkets.”SOURCE:HerbiD,(2007),Te139,number1363,pps.80-81MarchREQUIREDEvaluate,entstoenhancequalityandcutcostsofauditarket.Question4“Auditorsplan
