Option #2: Auditor Competence

Read Roy, M. N., & Saha, S. S. (2016). Relationship of statutory auditors' competence and independence with audit quality (Links to an external site.). Vilakshan: The XIMB Journal of Management, 13(1), 61-80.

After reading the article above, and address the following:

1. Provide a brief summary of the research performed in this article.
2. Explain the conclusions and recommendations of the authors.
3. What elements of virtue ethics, deontology, and/or consequentialism do you see in this article? Are there any principles from these theories that could benefit audit competence? How?
4. Explain how this article impact your work as an accounting professional.

Requirements:

• Your written paper should be 4-5 pages in length not counting the title and reference pages, which you must include.
• Use terms, evidence, and concepts from class readings.
• You need to cite at least 5 sources for this assignment, outside of the textbook. The CSU-Global Library (Links to an external site.) is a great place to find resources.