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- W3095581570 abstract "Abstract Contextual status quo of The National Financial Reporting Authority (NFRA) in India as a self-governing controller to audit the auditors has rehabilitated an argument on “peer review” and “independent review”. Whereas the global exercise is that of self-governing misunderstanding above the auditors, the professional body of auditors in India, The Institute of Chartered Accountants of India (ICAI) is divergent to the move of the government to employ a regulator over auditors. This paper scrutinizes the audit procedures and audit format followed by India, the UK, and the USA. The professional courses that are offered to tune the auditor’s professional skills, qualities, and knowledge, such as, CA, CPA, and ACCA followed by these countries are reviewed. Financial statements reviewed by a self-regulating auditor and following the auditing principles stimulate self-assurance. The study treasures that all participants plus committed public accountants trust that the present state-run of auditing is not acceptable in India as parallel to the UK and USA. For the study, the data is collected from audit professionals, financial experts, academicians, and stakeholders by the aid of a well-structured questionnaire (5-point Likert scale). Factor Analysis (FA) and Confirmatory Factor Analysis (CFA) along with Inferential Analysis is calculated. In conclusion, the path diagram is drawn with the help of Structural Equation Modelling. The discussions highlight that to elevate a country like India, adapting stringent rules and regulations is necessary to ensure that profession of an audit always serves towards a good impact in terms of factors such as auditor’s fees, auditors’ size, and auditors’ reputation. The findings and suggestions may be useful for policymakers, academicians, and stakeholders." @default.
- W3095581570 created "2020-11-09" @default.
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- W3095581570 date "2021-01-01" @default.
- W3095581570 modified "2023-09-25" @default.
- W3095581570 title "Auditing the auditors: A comparative study about India, UK, and the USA" @default.
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- W3095581570 doi "https://doi.org/10.1016/j.matpr.2020.08.304" @default.
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