Regulatory Compliance, Ethical Considerations, Audit Quality And Transparency In Modern Auditing And Assurance

Abstract

This study is a conceptual review that investigates regulatory compliance, ethical considerations, audit quality and transparencyonthe dynamics of Auditing and Assurance in the Nigerian contextin 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. Findings reveal that while integrity and objectivity are prioritized, external pressures, inadequate training, and resource constraints impede the full implementation of regulatory compliance, ethical consideration and transparent quality audit. The study therefore,endorsedincreased auditor training, stronger enforcement of ethical guidelines, and improved resource allocation to enhance compliance, financial transparency and stakeholders’ trust