Abstract
In recent years the world has been shocked by the collapse of major multinational companies like Enron and WorldCom as well as one of the big five audit firms, Arthur Andersen. As a result, the role of the gatekeepers of corporate governance has increasingly come under close scrutiny. In Uganda with the privatization of government parastatals, the establishment and growth of the Uganda Securities Exchange, and the growth of the banking, micro finance and insurance sectors, the role that gatekeepers play in corporate governance has been brought to the fore. This article aims at analyzing the role of the accounting gatekeeper or auditor as it relates to the protection of shareholders, creditors and depositors of micro finance, insurance and banking institutions within the context of Uganda.
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