Open AccessAuditor independence and professional scepticism in South Africa: Is regulatory reform needed?
Author(s) -
Michael Harber,
Ben Marx
Publication year - 2020
Publication title -
suid-afrikaanse tydskrif vir ekonomiese en bestuurswetenskappe/south african journal of economic and management sciences
Language(s) - English
Resource type - Journals
eISSN - 2222-3436
pISSN - 1015-8812
DOI - 10.4102/sajems.v23i1.2912
Subject(s) - auditor independence , audit , accounting , quality audit , joint audit , skepticism , audit plan , business , audit evidence , auditor's report , independence (probability theory) , audit substantive test , internal audit , philosophy , statistics , mathematics , epistemology