Chapter 8

1. Sarath, Gollonapalli (Oct. 2003), “Coporate Governance: A Global Perspective”, Effective Executive.

2. Fernando, A.C. (Sep. 2000), “Corporate Governance: The Dire Need of the Hour”, Management Matters, p. 1–7.

3. http://icai.org/resource/rev_sapl_ra.html

4. James, Scheiner H. and Kizer E. Jack, “Auditing”, New York: Houghton Mifflin Company.

5. Ibid

6. Taxmann’s Companies Act (September 2003.)

7. http://icai.org/resource.html

8. Rake, Mike, Chairman of KPMG International “Rotation of Audit Firms Tells on Quality” Economic Times (11 January 2005).

9. Rajagopalan, R. (2003), Directors and Corporate Governance, Chennai: Company Law Institute of India Pvt. Ltd.

10. “Rotation of Audit Partners Recommended”, The Hindu (24 December 2004).

11. DiPiazza, Samuel A. Jr., CEO, Price Waterhouse Coopers (18 Feb. 2003) “Audit are not designed to detect fraud”, Economic Times.

12. The Institute of Chartered Accountants of India.

13. The Institute of Company Secretaries of India.

14. The Institute of Cost and Works Accountants of India.

15. Rajagopalan, R. (2003) “Directors and Corporate Governance”, Chennai: Company Law Institute of India Pvt. Ltd., p.96–98

16. Rajagopalan, R. (2003) “Directors and Corporate Governance”, Chennai: Company Law Institute of India Pvt. Ltd.

17. Op. cit. Rajagopalan (2003).