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 ...

<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 ...

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

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.

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 ...