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What Are the New Guidelines for Auditor Independence?
Author(s) -
Rouse Robert W.,
Weirich Thomas R.
Publication year - 2001
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.2408
Subject(s) - auditor independence , accounting , audit , independence (probability theory) , business , auditor's report , action (physics) , audit substantive test , external auditor , law and economics , economics , joint audit , internal audit , statistics , physics , mathematics , quantum mechanics
Can you trust your auditor? Can the public trust your auditor? The SEC was worried enough to issue new guidelines recently. What prompted SEC action? What do the new guidelines say? And what will be their impact? © 2001 John Wiley & Sons, Inc.