Criteria and Factors for the Selection of a Registered Auditor
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Academic Publishing UNWE (AP-UNWE)
Abstract
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Choosing a registered auditor to perform a statutory or voluntary financial audit is an important and difficult task for businesses. There are a number of criteria and factors that can influence the choice of a registered auditor – a natural person or an audit companies. The publication examines the results of a survey among managers and key managers of enterprises of different categories and sectors concerning their attitudes in the selection of an auditor.
Keywords
Financial audit, Registered auditor, Criteria and factors for the selection of an auditor, M40 - General, M42 - Auditing