Auditing: how to restore faith in the ‘Big Four’
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PwC’s mechanical interpretation of the rules failed to produce results representative of Bank of Ireland’s dangerous position leading up to the financial crisis. This, say Jonathan Ford and Madison Marriage, raises questions about auditing judgment, and who the ‘Big Four’ firms really serve. As part of our ‘Auditing in Crisis’ series, they report on the history and future of “true and fair” accounting
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