Reviewing or Tendering Your External Audit

The Enron scandal in 2001 combined with similar scandals at Worldcom and Global Crossing and the subsequent collapse of Arthur Andersen, one of the ‘Big 5’ firms of auditors at the time, has led regulators around in the world to tighten rules around the appointment of external auditors and how audits should be performed. This white paper explores the history of UK Corporate Governance and how current and future compliance codes will affect audit procedures.

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