Factors influencing the auditors reported opinion
Muhwa, Gideon Gonzi
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The auditing function as part of the corporate governance structure in many organizations plays an increasingly important role in monitoring the control system of a company and its financial reporting systems (Cattryse, 2005). Auditing was identified as one of the key participants to promote good governance in the corporate sector (Brownbridge, 1998); hence, the management should realize the importance of the internal audit function in their institutions.