Abstract: This study is a conceptual review that investigates regulatory compliance, ethical considerations, audit quality and transparency on the dynamics of Auditing and Assurance in the Nigerian context in the modern world by studying the challenges hindering their effective implementations. With a methodology based on critical review of related literatures through content analysis to identify key areas of development, patterns, trends and problems facing significant concepts in the auditing profession, the research seeks to point out how technology and new discoveries have influence the auditing profession......
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