OVERVIEW OF THE POSITION OF AUDITORS IN THE CORPORATE GOVERNANCE UNDER THE ETHIOPIAN COMMERCIAL CODE IN THE LIGHTS OF INTERNATIONAL BENCHMARKS
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https://doi.org/10.55662/Keywords:
Appointment of auditors, responsibilities of auditors, independence of auditors, liabilities of auditors, Ethiopian commercial codeAbstract
Auditors are important organs of corporate governance under any system. As a result, they protect the interest of the shareholders against the excessive or unauthorized powers of board
this end, a strong and independent auditor is vital as a guardian for the protection of the interest of shareholders. The Ethiopian Commercial Code does not have comprehensive provisions on governance issues related to auditors or audit committee. Hence, this short
responsibilities, independence and liabilities of auditors in light of international benchmark best practices and principles of corporate governance. Finally, it argues that Ethiopia should enact and provide comprehensive company laws related to auditors or audit committee as to best protect the interest of shareholders of the companies.
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