Challenges of Auditors and Audit Reporting in a Corrupt Environment
Abstract
The rising spate of corruption in both private and public establishments has assumed an enormous dimension. This development has eroded public trust in financial statements. Auditors in their duty to expressing professional opinion on the truth and fairness of financials are ostensibly bedeviled with quantum of challenges which could result in the issuance of a clean bill of health to corruption-riddled establishments. It is against this background that this paper critically examines the challenges corruption poses to auditors and audit reporting, and proffers formidable cures to ameliorate the achilles heels and to redeem the auditing profession from impeding collapse.
Keywords: auditors, corruption, audit reporting
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ISSN (Paper)2222-1697 ISSN (Online)2222-2847
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