The development of the recent audit regulations underline the fundamental role played by auditors. They are the guarante of the financial statement fiability to protect investors. The question of real or perceived audit quality is ont the heart of these recent regulations. This research develops...

The objectives and scope of audit assignments, have expanded considerably over the past three decades. Globalization has compelled companies to resort to internationally recognised audit certification. This results in extensive restructuring. The marjor audit firms, wich were initially focused...