Factors influencing the auditors reported opinion
Abstract
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.