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Citation

Fraser I & Pong C (2009) The future of the external audit function. Managerial Auditing Journal, 24 (2), pp. 104-113. https://doi.org/10.1108/02686900910924536

Abstract
Purpose - The purpose of this paper is to provide an overview of the challenges and opportunities currently facing external auditors at a time of economic and financial crisis.Design/methodology/approach - The paper has a particular focus on the other contributions to this special issue of Managerial Auditing Journal and provides a reflective synthesis of these while making reference to other relevant literature as appropriate.Findings - The paper puts forward various suggestions for future academic research that might improve auditing practice. Also, the principal aim of this special issue has been to spotlight differing perspectives on some of the perennial problems which have plagued auditing for generations and to suggest possible ways forward.Practical implications - Various suggestions for future academic research that might improve auditing practice are put forward in the paper.Originality/value - Major contemporary issues facing the auditing profession (or industry) are summarized. The paper highlights the diversity of value stances that exists in the audit academy and may (together with the other papers forming part of this special issue) be useful for introducing university students studying auditing at intermediate or advanced levels to a variety of current auditing issues and debates.

Keywords
Audit; AUDITING; AUDITORS; challenge; crisis; debate; Debates; diversity; Economic; financial; focus; function; Future; implications; Industry; ISSUES; LEVEL; levels; LITERATURE; other; PERSPECTIVES; Practice; Profession; Research; Students; time; universities; VALUE

Journal
Managerial Auditing Journal: Volume 24, Issue 2