Examining the laws governing auditors' eligibility in ensuring auditors' effectiveness

This study examines key issues about the office of auditors, concerning the requirement for auditors to be of good character. Therefore, how the requirement of good character is being applied will be assessed. This is important because it will strengthen the role and duties of auditors so that they will be effective watchdogs and gatekeepers for corporate governance. This study will also explore the necessary reforms that should be made to the issues concerning the requirement of good character of the auditors.