@misc{misc, title = {{The contemporary nature and significance of the external audit function; an empirical survey of ICAEW members}}, publisher = {{ICAEW Audit Faculty, London}}, url = {{}}, year = {{2002}}, month = {{1}}, author = {{Humphrey C and Bowerman M and Owen D and Stride C}}, note = {{Accessed on 2025/04/16}}}