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摘要：Is the current international regulatory environment for the auditing profession sufficiently robust to ensure that the external auditors of listed companies provide reports to owners and investors which serve the public interest.

论文题目：The Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants states that “A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest.”
论文语言：英语论文 English
论文专业：auditing
字数：2000
学校国家：英国 UK.
是否有数据处理要求：否
您的学校：学校总体排名56，商学院排名30多，本身accounting and finance 专业排名也是30多
论文用于：BA essay 本科课程作业
补充要求和说明：
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Is the current international regulatory environment for the auditing profession sufficiently robust to ensure that the external auditors of listed companies provide reports to owners and investors which serve the public interest.

1.0 Introduction
Audit refers to an independent economic activity of supervising which reviews and evaluates the authenticity, legitimacy and effectiveness of the audited units’ financial expenses and receipts, as well as other economic activities (Investopedia, 2011). It is conducted by professional institutions and staff. An important task of audit is to ensure the public interest. Entering into the 21st century, with the occurrence of a series of cases of audit failure, the international auditing management environment has undergone great changes, which has a tremendous impact on auditing work. In today's international environment of audit management, whether audit work is able to protect the public interest effectively is also a matter which is worth concerning. In this essay, it first analyzed the contents of the public interest, then it analyzedhttps://www.51lunwen.org/australiaessay/2011/0222/0943505272.html the current international regulatory environment for the auditing profession. In the following content, it explored the nature of audit reports; finally, it argued that in current international environment, whether audit work is able to ensure the public interest effectively.

2.0 The public interest
3.0 Current international regulatory environment
4.0 The nature of audit report
5.0 Current debates

6.0 Conclusion
In summary, judging from the results of current debate, this report argued that the current international regulatory environment for the auditing profession failed to ensure that the external auditors of listed companies provide reports to owners and investors which serve the public interest. The main reason lies in that, the existing international audit management system can not effectively prevent the audit failure caused by auditors’ self-serving bias, it doesn’t provide effective supervision to compensate external auditors’ loss of regulatory function and it does not essentially improve the quality of audit reports. Therefore, in the future research and practice of the audit management system, it should from the three aspects to strengthen safeguarding the public interest and the independence of audit.

References
Bazerman, L. M. (2002). Why Good Accountants Do Bad Audits. Harvard Business Review, 80(11), pp. 309.
Ian, F. and Chris, P. (2009). The Future of the External Audit Function. Managerial Auditing Journal, 24(2), pp.104 – 113.
Porter, B., Simon, J. and Hatherly, D. (2008). Principles of External Auditing, 3rd ed. England: John Wiley & Sons Ltd, pp.40-55, 103-107, 123-126, 134-144, 154-155.
Thomadakis, B. S. (2009) The Public Interest, the Accounting Profession and the Turning Point of the Crisis (pronouncement). International Audit Assurance Standard Board.
Francis, R. R. (2004). Wh本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。