In 1966, the AmericanAccountingAssociation (AAA) definedaccountingas ‘the process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of information’.Required: Critically evaluate the role of the external auditors in preserving the integrity of financial information and in the prevention of fraud. In your answer you need to refer to the Auditor’s role and responsibilities, the importance of the Auditor’s independence and how this affects the Audit quality. Use appropriate references to support your arguments
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