The Institute of Chartered Accountants of Scotland (ICAS) recently published a research report “The Capability and Competency Requirements of Auditors in Today’s Complex Global Business Environment”. Associate Professor Bryan Howieson is a co-author of the report.
This is the formal output from a three year international study conducted on behalf of ICAS and the UK Financial Reporting Council. This report explores the views of key audit stakeholders in Australia, South Africa and the UK. The researchers conducted interviews with individuals who are directly involved in the audit process (engagement partners, chairs of audit committees, chief financial officers, chief audit executives (internal audit) and experts) in six of the largest listed companies in Australia, South Africa and the UK. Individuals who have some oversight, public policy or educative role with regard to audit, in each of the three countries, were also interviewed, giving a total of 84 interviews.
For further information and full report, click here.