Auditor Independence: An Update

Topics:
Decision Analysis
Tags:
Auditor Independence,
Finance,
Financial Accounting,
Independence
Source:
Association of Chartered Certified Accountants

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Overview: Auditor independence continues to be an important topic. Objectivity or “independence of mind” is essential for the exercise of professional judgement. It is a state of mind which only has regard to considerations relevant to the task in hand and ignores other factors. The objective of this section is to identify recent developments in the auditing environment which directly affect the issue of auditor independence. Although the ethical guidelines of the professional bodies are updated periodically there have been no radical changes and with the exception of audit committees few of the above recommendations have been implemented. However, it is important that students are familiar with the principles underlying the independence debate and can make reference to recent developments. Hopefully this article will have provided some assistance.

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Format: HTML | Date: Jan 2001 | Pages: 1

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