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World Accounting Report

Corporate auditors – the way forward for the audit profession?

Towards the end of 2019, Sir Donald Brydon published his report on audit quality and effectiveness. His wide-ranging recommendations propose a definition of audit, making audit a profession independent of accountancy with its own qualifications, new reporting obligations for directors and auditors and a host of other detailed points. This article takes a preliminary look at some of his proposals which could have important ramifications both in the UK and internationally.

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