Views on improving the integrity of global capital markets

Auditing Standards


Who Is the Auditor’s Client? Addressing the ‘Elephant in the Room’

Investors, not the company, are the auditor’s client. Changing this paradigm, where auditors are beholden to management, is essential to fully resolving independence and objectivity challenges.



By continuing to use the site, you agree to the use of cookies. more information

The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.

Close