ABSTRACT. PCAOB argues that the auditor should assess the competence and objectivity of the persons whose work the auditor plans to use to determine the extent to which the auditor may use their work. INTOSAI asserts that internal control systems should be monitored to assess the quality of the system’s performance over time. Ojo explores the roles of external auditors and international accounting bodies in financial regulation and supervision. Iwasaki examines a variety of factors as to why Russian stock companies select to become closed JSCs, and deal with the relationship between the corporate forms and internal organizational structures.



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