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This assignment is a research component within the Auditing Practice assessment. There is no model answer to this assignment. You need to conduct desk research and based on this and any anecdotal evidence and/ or personal experience consider the topic provided.


Topic: The challenges facing contemporary auditors.

You are required to consider the challenges facing contemporary auditors under the following headings:


1.    The increasing sophistication and complexity of businesses.            

2.    The increasing internationalisation/globalisation in the business environment
    
3.    The greater expectations placed on auditors in terms of accountability etc



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