Resources

28 Resources for

auditor independence

Subscribe to this listing via:
RSS
Email

BNET Resources

Before and After Enron: CPAs' Views on Auditor Independence: Auditor independence is often referred to as the cornerstone of the auditing profession because it is the foundation for the public's trust in the attest function. Although many have stated that the collapse of Enron has negatively affected the perception of auditor independence, we do not need to rely on...; Tags: auditor independence, Enron Corp.; Research articles 2004-11-01
SEC Updates Frequently Asked Questions Concerning Auditor Independence: SEC Updates Frequently Asked Questions Concerning Auditor Independence SEC Updates Frequently Asked Questions Concerning Auditor Independence; Tags: auditor independence, SEC; Research articles 2004-12-21
EC wants action on auditor independence.: The European Commission EC has issued recommendations on auditor independence as the reverberations from the collapse of Enron continue to echo in Europe. The EC's recommendations have few implications for the UK, which already has well-established The European Commission EC has issued recommendations on auditor ...; Tags: auditor independence, European Commission; Research articles 2002-05-26
SEC strengthens auditor independence rules: Clarification of what constitutes appraisal services was included in the rules that the Securities and Exchange Commission adopted to strengthen auditor independence. The rules, adopted Jan. 22, 2003, included requiring additional disclosures to investors about the services provided to issuers by the independent accountant, which fulfills the mandate of Title...; Tags: auditor independence, SEC; Research articles 2003-01-01
GAO issues new auditor independence standards; certain non-audit services restricted: Late in Jan. the General Accounting Office issued its final standards on auditor independence. The changes in Government Auditing Standards ("Yellow Book") are significant and will impact audits of many governments, non-profit entities, and forpLate in Jan. the General Accounting Office issued its final standards on auditor independence. The changes...; Tags: auditor independence, General Accounting Office, standards; Research articles 2002-04-01

Getting too close. (The Week in Review).: * Maybe someone should explain the concept of auditor independence to the folks at Ernst & Young LLP. Last Monday, the Securities and Exchange Commission alleged that the NewYork accounting firm had violated rules aimed at keeping account ...; Tags: auditor independence, Ernst & Young LLP, SEC; Research articles 2002-05-27
Questions on REG FD? The SEC Has Answers.(Revised Rules on Auditor Independence)(Brief Article): Since the adoption of the Commission's Revised Rules on Auditor Independence, the SEC staff is receiving numerous questions regarding implementation and interpretation. Since many are similar, they've begun listing frequently asked questions FAQs a Since the adoption of the Commission's Revised Rules on Auditor Independence,...; Tags: Auditor Independence, SEC; Research articles 2001-03-01
Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information.: SYNOPSIS: In this paper I investigate whether nonprofessional investors' beliefs mirror the Securities and Exchange Commission's SEC concerns that earnings quality and auditor independence have declined over time. I also examine whether lower perception SYNOPSIS: In this paper I investigate whether nonprofessional investors' beliefs mirror...; Tags: auditor independence, financial, financial statement, SEC; Research articles 2003-01-01
Telecom Italia takes 'Two Fingers' award.: Auditor independence is all the rage in US and European government corridors. Their beef is that audit's independence may be undermined if the auditing firm is simultaneously selling lucrative consultancy services.Exhibit A in the case against compro Auditor independence is all the rage in US and...; Tags: audit, auditor independence, Telecom Italia; Research articles 2003-05-04
Watered-down rule might still wet small CPAs.: Auditor independence may move into states For small accounting firms, the waiting game begins. Securities regulators on Wednesday adopted a rule to strengthen auditor independence that has virtually no effect on small accounting shops. B ...; Tags: accounting, audit, auditor independence, SEC; Research articles 2000-11-20
Commission Adopts Rules Strengthening Auditor Independence: The Sarbanes-Oxley Act of 2002 closely examines auditor independence and corporate governance principles in the light of financial transactions in corporations. It seeks to enhance the role of the Securities and Exchange Commission SEC in the process. The Act also calls for new and enhanced penalties for defaulting on any...; Tags: Commission, SEC, Auditor Independence, Corporate Governance, Sarbanes-Oxley, Regulatory Compliance, Corporate Law, Regulations, Sales Force Management, Business Operations, Government, Financial Accounting, Finance, Human Resources, Policies And Procedures, Sales; White papers 2003-09-01
SEC Proposes Rules To Strengthen Auditor Independence: The Securities and Exchange Commission SEC proposed amendments to its existing requirements regarding auditor independence in order to enhance the independence of accountants that audit and review financial statements and prepare attestation reports filed with the SEC. The paper discusses the rule proposed by the SEC, as directed by Section...; Tags: SEC, Auditor Independence, Akin Gump Strauss Hauer & Feld, Financial Statements, Sarbanes-Oxley, Financial Accounting, Regulatory Compliance, Financial Planning, Regulations, Finance, Government, Human Resources, Policies And Procedures; White papers 2002-12-18
Sarbanes-Oxley Section 208(a); Final Rules On Auditor Independence: On January 28, 2003, the Securities and Exchange Commission (the "SEC," or the "Commission") issued final rules pursuant to Section 208a of the Sarbanes-Oxley Act of 2002 (the "Act") designed to enhance auditor independence requirements. The article gives an overview of the newly adopted rules, prohibited non-audit services, permitted non-audit...; Tags: Audit, Sarbanes-Oxley Act, Auditor Independence, Service, Audit Committee, Vinson & Elkins, Sarbanes-Oxley, Regulatory Compliance, Financial Accounting, Taxes, Regulations, Government, Finance, Human Resources, Policies And Procedures, Financial Planning; White papers 2003-02-21
SEC Proposes Auditor Independence And Workpaper Retention Rules: This article talks about the proposed rules dealing with auditor independence and retention of work papers as required by Section 201, 202, 203, 204, 206 and 802 of the Sarbanes-Oxley Act of 2002 which was published by SEC. This article contains the features like auditor independence and record retention in...; Tags: Audit, SEC, Auditor Independence, McGuireWoods, Sarbanes-Oxley, Regulatory Compliance, Financial Accounting, Regulations, Government, Finance, Human Resources, Policies And Procedures; White papers 2002-12-11
Sarbanes-Oxley Update : SEC Adopts Final Rules Regarding Auditor Independence: Article talks about the final rules regarding auditor independence, adopted by Sarbanes-Oxley Act. The new rules impose more rigorous standards of independence for the external auditors for SEC reporting companies including foreign private issuers. In o; Tags: Sarbanes-Oxley Act, SEC, Auditor Independence, Dorsey & Whitney, Sarbanes-Oxley, Regulatory Compliance, Regulations, Government, Financial Accounting, Finance, Human Resources, Policies And Procedures; White papers 2003-01-01
Auditor Independence: A Bit More Rope: The SEC's final version of its new rule on auditor independence wasn't as harsh as the proposal would have suggested. That gives audit firms, especially the Big Five, a little more breathing room. The Securities and Exchange Commission's SEC commitment to auditor independence is not new, proposal made independence...; Tags: Audit, SEC, Auditor Independence, Financial Accounting, Finance; White papers 2001-02-01
Final Rule: Strengthening The Commission's Requirements Regarding Auditor Independence: The Securities and Exchange Commission ("SEC" or "Commission") is adopting amendments to its existing requirements regarding auditor independence to enhance the independence of accountants that audit and review financial statements and prepare attestation reports filed with the Commission. The final rules recognize the critical role played by audit committees in...; Tags: Audit, Financial, Commission, SEC, Auditor Independence, Audit Committee, Financial Accounting, Financial Statements, Finance; White papers 2003-05-06
Auditor Independence - New Gagas Independence Standard: This document on GAGAS standard on Auditor Independence deals with a range of auditor independence issues and states that the most significant change relates to nonaudit, or consulting services. Also, it provides detailed information regarding the definitions, dates, affect on auditors, pertinent implementation matters, underlying concepts, overarching principles which govern...; Tags: Auditor Independence, General Accounting Office, Outsourcing, It Operations, Business Operations, Outsourcing & Subcontracting; White papers 2003-01-01
Outsourced Internal Audit Services and the Perception of Auditor Independence: The appearance of independence is an important facet of the regulation of auditor independence. The authors conducted a research study to gauge how some financial statement users—loan officers—view and make decisions based on loan proposals that present various types of relationships between the applicant, the auditor that performs the external...; Tags: Audit, Outsource, Auditor Independence, Financial Accounting, Finance; White papers 2003-01-01
Auditor Independence: An Update: 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...; Tags: Auditor Independence, Independence, Financial Accounting, Finance; White papers 2001-01-01