MODERN AND FULTURE CHALLEGES FACING AUDITORS IN PUBLIC AND PRIVATE SECTORS IN DEVELOPING AND DEVELOPED COUNTRIES

T: This paper is to examine the modern and future challenges facing auditors in public and private sectors in developing and developed countries. Auditors today face may challenges and the most important challenges however, is the role of information. Auditors have defined, analyzed and assess the business, though information mirror, the presentation of physical environment in the information, the auditor therefore is a stakeholder in enterprise information integrity failure of business in which deficiencies of financial report and corporate discussion have figured prominent are not new thing. This has been characterized by series of business failure, ethical negligence and accounting scandals both in developed and developing economics. Challenges facing auditors will be necessary to have definition and standards for information integrity and deploy an effective system of automated information controls to monitor monitor, measure and maintain integrity new frontier for auditors