Recent corporate scandals have raised concerns about the quality and value of the audit profession and have generated demands for improving auditors’ evaluation of management integrity. The literature lacks evidence regarding methods of assessing management integrity, while audit standards provide little if any guidance on this matter. This raises questions about how external auditors can comply with the audit standards in this area and what best practices and deficiencies exist in the assessment of management integrity. This study examines methods of assessing management integrity by providing insights from the Big 4 auditors in Egypt. The findings of this study will benefit audit firms in their professional audit training programs, as well as auditors conducting fraud risk assessments.
|Number of pages||11|
|Journal||Current Issues in Auditing|
|Publication status||Published - Apr 2018|
- Audit quality
- External auditors
- Fraud risk assessment
- Management integrity