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- Title
Re-Emerging of Agency Problem: Some Evidence from Practicing Non-Audit Services by External Auditors.
- Authors
Barzegar, Bahram; Mahdi Salehi
- Abstract
Of late, external auditors have become very important to third party, because they add credibility to the financial statements, and the third party can make a decision in accordance with the financial statement audited. In recent years because of non-audit services, the audit work has become questionable; in addition, it is felt that the non-audit services impair audit independence and audit objectivity. In this situation, the authors believe that both the professional and academic definitions of non-audit services should be reworded and also such services should be limited to audit and accounting profession. The authors further opine that more reactions from the national and international professionals should be taken in this regard so as to clarify what non-audit services mean to auditors as well as third parties.
- Subjects
AUDITORS; FINANCIAL statements; AUDITING; ACCOUNTING firms; BUSINESS enterprises
- Publication
ICFAI Journal of Audit Practice, 2008, Vol 5, Issue 2, p56
- ISSN
0972-9070
- Publication type
Article