Sentence examples for individual auditors from inspiring English sources

The firms hate the idea, warning it could unfairly damage the reputation of individual auditors who would suffer "guilt by association" if their clients got into trouble.

Not providing consulting services does not change the fact that accounting firms and individual auditors have a strong financial incentive to hang on to lucrative clients, said Richard C. Breeden, a former chairman of the Securities and Exchange Commission.

"The current practice of suing individual auditors without also charging their firms may not adequately reflect, at least in some cases, the role and responsibility of firms in these matters," Mr. Cutler added.

Similarly, while the board is able to impose penalties on individual auditors or audit firms, it must keep secret its hearings and its decisions until the S.E.C. has considered any appeal.

I conduct analyses to control for companies' complexity, their selection for (non) tax certified individual auditors, and the selection of individual auditors to become tax consultants or not.

Companies could also consciously appoint (non) tax certified individual auditors to optimize their taxes.

Also, individual auditors are personally responsible for their actions associated with the auditing brief.

As a consequence, engagement partners are the only individual auditors regarded in the following.3.

This study contributes in identifying individual auditors as being another determinant explaining the 'undersheltering puzzle'.

This study examines whether tax certified individual auditors are associated with reported corporate effective tax rates.

Yet in this study the association between tax certified individual auditors and audit quality remains unclear.