Corporate failures and accounting scandals have shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporati

An audited financial statement is considered to be authentic and reliable by the stakeholders. Therefore, statutory auditors play an important role in protectin

Professional accountants external to the organization are appointed by statute of law to verify the authenticity of financial statements of an organization. The

In Auditor Independence, Ismail Adelopo argues that the importance of auditors' independence cannot be over-emphasised. Not only do auditors provide certificati