... of articles and journals published in international journals as well as local journals has been reviewed. The areas covered include audit fraud, true and fair view interpretation, auditor independence and role of internal auditors. Further, ideas have also been obtained from critical write‐ups in the business...

... contravene the mutual recognition of accounts mandate issued by the EC. © MCB UP Limited 1999 Sweden True and fair view Auditors In the summer of 1995 the Company Law Committee of the Swedish Government recommended that Swedish auditors should express an opinion on the “truth...