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.