BARAC, K., GAMMIE, E., HOWIESON, B. and VAN STADEN, M. 2016. The capability and competency requirements of auditors in today's complex global business environment. Edinburgh: ICAS [online]. Available from: https://www.icas.com/__data/assets/pdf_file/0003/239457/The-capability-and-competency-requirements-of-auditors-in-todays-complex-global-business-environment.pdf