Auditor Independence A critical review on the safeguarding measures of KPMG Nederland on auditor independence
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| Dokumentumtípus: | Diplomadolgozat |
| Kulcsszavak: | audit audit quality auditor independence KPMG Nederland personal independence |
| Online Access: | http://dolgozattar.uni-bge.hu/56718 |
| Kivonat: | The dissertation examines auditor independence within KPMG Nederland, focusing on the firm's Southern region. The primary objective is to evaluate current safeguarding measures and propose improvements to ensure compliance with independence standards, thereby maintaining audit quality and integrity. Through a quantitative survey of 109 auditors and statistical analysis, the research finds strong support for expanding the Ethics & Independence Department. This solution aims to mitigate risks associated with auditor-client familiarity and improve adherence to independence regulations. The study contributes to broader discussions on audit quality, offering actionable practices for aligning KPMG Nederland with global best practices and safeguarding its industry reputation. |
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