Here are tips for parents to make the toddlers and twos joyful years!ġ.
Despite all this progress, this age range is sometimes called terrible because children may have some challenging behaviors. She is naturally developing independence. Your child now has foods she loves and favorite toys she has her own likes, dislikes, and opinions. These children grow by leaps and bounds-walking, talking, laughing, singing, helping, and gaining new life experiences every day. The major contribution of this paper is that it supplies recent evidence on factors influencing auditor independence from the viewpoint of Malaysian accountants.The years of toddlers and twos should be some of the most joyful years for you and your child. Also, it may assist policy makers and other relevant international accounting agencies in their attempt towards the international harmonization of auditing standards.
This study provides a basis for the profession to establish policies relating to auditor independence. More specifically, the study indicates that (1) larger size of audit fees, (2) audit firms operating in a higher level of competitive environments, (3) smaller audit firms, (4) audit firms serving a given client over a longer duration, (5) audit firms providing MAS, and, (6) the non-existence of an audit committee, are perceived as having a higher risk of losing independence. It was evidenced from the survey that size of audit fees is the most important factor, followed by competition, size of audit firm, tenure, provision of management advisory service and finally audit committee. This study attempts to explore the determinants of auditor independence as perceived by Malaysian accountants using a self-administered mail survey. It is recognized as the primary attribute to be maintained by auditors in all circumstances. Independence is the primary justification of the existence, and thus the hallmark of the auditing profession.
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