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2011 | 2011(64(120)) |
Article title

Auditing as an element of corporate governance system

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EN
This article argues that auditing is not merely a technical tool for verification of financial state-ments but a very important element of the efficient governance system. Auditing has emerged not as a response of regulatory bodies to financial and corporate scandals but as a natural method of control and a monitoring tool of managerial actions. The paper also discusses alternative theories which can be useful in explaining the role of auditing in society and provides an overview of pub-lished research on the auditors’ perception of the recent corporate governance reforms.
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bwmeta1.element.ceon.element-ec040801-8865-3d72-bc2b-c2daca23c99c
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