国際会計研究ジャーナル

概要

Auditor's Competence, Auditor's Integrity and Audit Quality in the Surinamese Market

Varun Yogesh Ramdin*

The work of the auditor is to provide reasonable assurance regarding the financial statements. This work comes with a great responsibility towards the public mostly because of the competence and the integrity of the auditor. Examples as Enron and WorldCom are good situation where the work of the auditor was doubtful. By retrieving information from the published audited annual reports from the listed companies on the Surinamese Stock Exchange and other companies, the main claim of this study is to test the auditor’s competence, the auditor’s integrity, and the audit quality in Suriname. The produced evidence showed that the proxy’s used for auditors’ competence and auditor’s integrity shows a certain relation and effect with the audit quality, but not all the proxies determine the audit quality in Suriname.