Reports (Accounting and finance)
The capability and competency requirements of auditors in today's complex global business environment. (ICAS https://www.icas.com/__data/assets/pdf_file/0003/239457/The-capability-and-competency-requirements-of-auditors-in-todays-complex-global-business-environment.pdf, 2016-03-31)BARAC, K., GAMMIE, E., HOWIESON, B. and VAN STADEN, M. 2016. The capability and competency requirements of auditors in today's complex global business environment. Edinburgh: ICAS [online]. Available from: https://www.icas.com/__data/assets/pdf_file/0003/239457/The-capability-and-competency-requirements-of-auditors-in-todays-complex-global-business-environment.pdfIn 2013 ICAS and the UK Financial Reporting Council (FRC) commissioned two international teams of researchers to undertake studies to investigate what mix of attributes, competencies, professional skills and qualities need ...