Uncertainty In Auditing.

Financial audits by Certified Public Accountants (CPA audits) have become mandatory for all listed companies, in accordance with legal requirements stipulated by Securities Law and the Companies Act in many countries. The audit regulatory requirement has expanded to other organizations such as universities, political parties, and labor unions. In addition to the financial audits, CPAs’ duty have expanded to the Internal Control Report. The broadening scope of audit demonstrates that society requires public organizations and large companies to be transparent and to be responsible for the society. [ABSTRACT FROM AUTHOR]

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