Experimental study on the factors promoting independence of junior auditors.

Experimental study on the factors promoting independence of junior auditors.

There are two main objectives in this study. The first objective is to determine how auditor independence can be promoted by the variation of three cognitive factors, namely, peer opinion, accountability and independent review. The three factors were selected because of their important implications...

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Bibliographic Details
Main Authors: Lim, Mae., Tan, Sheah Joo., Teo, Bee Tat.
Other Authors: Mak, Bobby Wai Yeong
Format: Final Year Project
Published: 2008
Subjects:
DRNTU::Business::Auditing::Auditors::Careers and profession
Online Access:http://hdl.handle.net/10356/10788
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Institution: Nanyang Technological University
Description
Summary:There are two main objectives in this study. The first objective is to determine how auditor independence can be promoted by the variation of three cognitive factors, namely, peer opinion, accountability and independent review. The three factors were selected because of their important implications to the auditing profession. The second objective is to emphasise and examine the audit independence of junior auditors.

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