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date: 27 June 2022

Abstract and Keywords

This chapter explores the role of auditors in systems of corporate governance. The discussion refers to international comparisons, where the changing regulatory, methodological, and institutional dimensions of internal and external auditing are emphasized. The first section takes a look at auditing within a fluid and developing corporate governance space, which provides guarantees regarding internal control quality and financial statement. It then discusses auditing standards and knowledge, and related pressures to direct the quality of the auditing market. Finally, the chapter shows auditing as a powerful model of governance.

Keywords: auditors, auditing, corporate governance space, internal control quality, financial statement, auditing market, model of governance

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