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Role of the External Auditor in Bank Regulation and Supervision
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This research not only proposes an alternativesingle regulator model for the UK, but alsoaddresses how the external auditor could assist theregulator through an indirect system of supervisionwhich provides for the most effective means ofobtaining and evaluating crucial informationrelating to the well-being of a financialinstitution.In recommending the external auditor s expertise,such issues concerning the need for greater pro-active monitoring by regulators, safeguardsoperating to ensure that the external auditor canfulfil his roles effectively, the need for clearerdefinition of the external auditor s role (reducingthe audit expectations gap), and audit liabilityinteralia require consideration.Even though the external auditor could not gainaccess to such information as the central bank'searly warning indicators, there s still a role forthe external auditor at an individual firm level inproviding vital information and performing numerousspecialised tasks. As well as this role, the role ofassisting the regulator in such a way as toavoid regulatory capture , will be consideredbriefly.
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