The Impact of mandatory audit firm rotation on the statutory duties of Directors
On 5 June 2017, the Independent Regulatory Board for Auditors, the audit regulator in South Africa, implemented mandatory audit firm rotation (MAFR) with effect from 1 April 2023 in response to concerns regarding auditor independence in South Africa. The introduction of MAFR has been met with critic...
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| Format: | Dissertation |
| Language: | English |
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Faculty of Law
2020
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| Online Access: | http://hdl.handle.net/11427/30833 |