EXECUTIVE SUMMARY : THE INDEPENDENCE STANDARDS BOARD issued an exposure draft for a conceptual framework for auditor independence containing the concepts and basic principles that will guide the board ...

Government Auditing Standards Amendment no. 3, Independence, emphasizes form over substance in determining whether performance of a nonaudit service impairs auditor independence. Auditors therefore ...

<TAB>A study of company proxy statements is challenging the notion that accounting firms that earn consulting fees from companies they audit have a built-in conflict of interest.<@SM><@SM><TAB>In ...

Under the auditor independence rules prior to today’s amendments, if Company X registers with the SEC (e.g., by conducting an initial public offering), Audit Firm A would not be independent of ...

"IESBA seeks input on auditor independence in CIVs and pension funds audits" was originally created and published by The Accountant, a GlobalData owned brand.

The IESBA, which is affiliated with the International Federation of Accountants, is revamping the rules at a time when auditor independence has come into a question after a series of accounting ...

Passage of a forthcoming European Union directive that would tighten auditing standards - but which does permit, under specified conditions, the European profession to supply customers with some other ...