Discuss the role of the quality control procedures in enhancing the auditors’ reputation in a capital market economy.

1. Discuss the role of the quality control procedures in enhancing the auditors’ reputation in a capital market economy.

2. To what extent does the creation of an oversight board contribute to better protection of shareholders and other interested parties concerning audited financial statements? Discuss.

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3. Several changes have been made in audit quality control since the corporate financial failures at the beginning of the twenty-first century in developed capital markets. Discuss these changes.

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