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Regulation has been defined as the “the public administrative policing of a private activity with respect to a rule in the public interest” (Mitnick, 1980). Furthermore, it is believed that “regulation is a process consisting of the intentional restriction of a subject’s choice of activity, by an entity not directly party to or involved in that activity” (Mitnick, 1980). In addition to the above definitions, Sylph (2005) adds that regulation is “the making and implementing of rules which direct or constrain the behaviour of a person or group of people being regulated”. The legal system applied in any country contributes strongly to the decision concerning what type of regulation to adopt in respect of the auditing profession, whether this is a system of government, or self-regulation (Roberts et al., 2008; Nakpodia et al., 2018). Auditing regulation follows accounting regulation, the main objective of which is to subject the accounting process to a system of rules in the preparation of financial reports. Once these reports are prepared, the auditing function comes into play, and hence the regulatory process for both aspects is interlinked. Abstract

Auditing profession regulation: Lesson learned from code and common law countries regulatory approaches