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	<title><![CDATA[auditor independence Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to auditor independence]]></description>
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		<title><![CDATA[SEC Updates Frequently Asked Questions Concerning Auditor Independence]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_go1494/is_200412/ai_n9766405]]></link>
		<description><![CDATA[SEC Updates Frequently Asked Questions Concerning Auditor Independence       SEC Updates Frequently Asked Questions Concerning Auditor Independence ]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 21 Dec 2004 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/auditor+independence.html"><![CDATA[auditor independence]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
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	<item>
		<title><![CDATA[Before and After Enron: CPAs&#39; Views on Auditor Independence]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5346/is_200411/ai_n21359407]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 01 Nov 2004 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/auditor+independence.html"><![CDATA[auditor independence]]></category>
		<category domain="http://resources.bnet.com/topic/enron+corp..html"><![CDATA[Enron Corp.]]></category>
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	<item>
		<title><![CDATA[Commission Adopts Rules Strengthening Auditor Independence]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=89751]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 01 Sep 2003 00:00:00 -0700</pubDate>
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		<title><![CDATA[SEC Final Rule Regarding Strengthening Auditor Independence Requirements]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=67731]]></link>
		<description><![CDATA[On January 30, 2003, the Securities and Exchange Commission adopted Release No. 33-8183, entitled "Strengthening the Commission's Requirements Regarding Auditor Independence." The release sets forth amendments to the existing requirements regulating auditor independence as part of the implementation of Sections 208a and 802 of the Sarbanes-Oxley Act. This article explains...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 11 Jun 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/audit.html"><![CDATA[Audit]]></category>
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		<title><![CDATA[Auditor Independence: Fact or Fiction?]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=71267]]></link>
		<description><![CDATA[The recent financial irregularities at such companies as Cendant Corporation, Oxford Health Plans, MicroStrategy, Waste Management, Sunbeam Corporation, Livent, and McKesson HBOC as a result of which well over $88 billion in market value was wiped out were so critical that the SEC began to wonder whether or not the...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 13 May 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/reed+elsevier+inc..html"><![CDATA[Reed Elsevier Inc.]]></category>
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		<title><![CDATA[Final Rule: Strengthening The Commission’s Requirements Regarding Auditor Independence]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=57182]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 06 May 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/audit.html"><![CDATA[Audit]]></category>
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	<item>
		<title><![CDATA[Telecom Italia takes 'Two Fingers' award.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5555/is_200305/ai_n21926071]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sun, 04 May 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/audit.html"><![CDATA[audit]]></category>
		<category domain="http://resources.bnet.com/topic/auditor+independence.html"><![CDATA[auditor independence]]></category>
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	<item>
		<title><![CDATA[Sarbanes-Oxley Section 208(a); Final Rules On Auditor Independence]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=73778]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 21 Feb 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/audit.html"><![CDATA[Audit]]></category>
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		<title><![CDATA[Commission Strengthening Auditor Independence]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=55853]]></link>
		<description><![CDATA[The article is of The Securities and Exchange Commission that adopts rules to fulfill the mandate of Title II of the Sarbanes-Oxley Act of 2002, strengthen auditor independence and require additional disclosures to investors about the services provided to issuers by the independent accountant. It covers the measures introduced by...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 22 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/audit.html"><![CDATA[Audit]]></category>
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	</item>
	<item>
		<title><![CDATA[SEC Adopts Rules Strengthening Auditor Independence]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=59059]]></link>
		<description><![CDATA[The Securities and Exchange Commission voted  to adopt rules to fulfill the mandate of Title II of the Sarbanes-Oxley Act of 2002, strengthen auditor independence and require additional disclosures to investors about the services provided to issuers by the independent accountant. Also, Section 201 of the Sarbanes-Oxley Act lists...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 22 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/sarbanes-oxley+act.html"><![CDATA[Sarbanes-Oxley Act]]></category>
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		<title><![CDATA[Auditor Independence - New Gagas Independence Standard]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=57198]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/auditor+independence.html"><![CDATA[Auditor Independence]]></category>
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	<item>
		<title><![CDATA[Outsourced Internal Audit Services and the Perception of Auditor Independence]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=57444]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/audit.html"><![CDATA[Audit]]></category>
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	<item>
		<title><![CDATA[Internal Control Systems for Auditor Independence]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=58521]]></link>
		<description><![CDATA[The SEC disclosed numerous violations of auditor independence. Given the important role that auditors play in the financial reporting process, this discovery generated a great deal of attention in the financial media and spurred consideration for stricter independence rules that also dealt realistically with the organization of contemporary society. With...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/internal+control.html"><![CDATA[Internal Control]]></category>
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	<item>
		<title><![CDATA[ISB’s Conceptual Framework for Auditor Independence]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=58522]]></link>
		<description><![CDATA[The paper examines the purpose and scope of the Conceptual Framework for Auditor Independence developed by the Independence Standards Board ISB. The ISB predicated its framework on an approach that identified threats to auditor independence that could be mitigated by safeguards to reduce the independence risks associated with these threats....]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
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	<item>
		<title><![CDATA[Sarbanes-Oxley Update : SEC Adopts Final Rules Regarding Auditor Independence]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=72740]]></link>
		<description><![CDATA[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   ]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/sarbanes-oxley+act.html"><![CDATA[Sarbanes-Oxley Act]]></category>
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	<item>
		<title><![CDATA[Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information. ]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_go2649/is_200301/ai_n8972746]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/auditor+independence.html"><![CDATA[auditor independence]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
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	</item>
	<item>
		<title><![CDATA[SEC strengthens auditor independence rules]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0JDE/is_1_8/ai_n25080512]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/auditor+independence.html"><![CDATA[auditor independence]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[SEC Proposes Rules To Strengthen Auditor Independence]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=75226]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 18 Dec 2002 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
		<category domain="http://resources.bnet.com/topic/auditor+independence.html"><![CDATA[Auditor Independence]]></category>
		<category domain="http://resources.bnet.com/topic/akin+gump+strauss+hauer+%2526+feld.html"><![CDATA[Akin Gump Strauss Hauer & Feld]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statements.html"><![CDATA[Financial Statements]]></category>
		<category domain="http://resources.bnet.com/topic/sarbanes-oxley.html"><![CDATA[Sarbanes-Oxley]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/regulatory+compliance.html"><![CDATA[Regulatory Compliance]]></category>
		<category domain="http://resources.bnet.com/topic/financial+planning.html"><![CDATA[Financial Planning]]></category>
		<category domain="http://resources.bnet.com/topic/regulations.html"><![CDATA[Regulations]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/government.html"><![CDATA[Government]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/policies+and+procedures.html"><![CDATA[Policies And Procedures]]></category>
	</item>
	<item>
		<title><![CDATA[SEC Proposes Auditor Independence And Workpaper Retention Rules]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=72807]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 11 Dec 2002 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/audit.html"><![CDATA[Audit]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
		<category domain="http://resources.bnet.com/topic/auditor+independence.html"><![CDATA[Auditor Independence]]></category>
		<category domain="http://resources.bnet.com/topic/mcguirewoods.html"><![CDATA[McGuireWoods]]></category>
		<category domain="http://resources.bnet.com/topic/sarbanes-oxley.html"><![CDATA[Sarbanes-Oxley]]></category>
		<category domain="http://resources.bnet.com/topic/regulatory+compliance.html"><![CDATA[Regulatory Compliance]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/regulations.html"><![CDATA[Regulations]]></category>
		<category domain="http://resources.bnet.com/topic/government.html"><![CDATA[Government]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/policies+and+procedures.html"><![CDATA[Policies And Procedures]]></category>
	</item>
	<item>
		<title><![CDATA[Good Internal Controls and Auditor Independence]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=58292]]></link>
		<description><![CDATA[Auditor independence, or the perceived lack thereof, is a major focus of the Sarbanes-Oxley Act. Many have suggested that auditor independence has been impaired because outside auditors are hired and paid by the company. This act is a positive step and should improve auditor independence as long as audit committees...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 01 Oct 2002 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/audit.html"><![CDATA[Audit]]></category>
		<category domain="http://resources.bnet.com/topic/internal+control.html"><![CDATA[Internal Control]]></category>
		<category domain="http://resources.bnet.com/topic/auditor+independence.html"><![CDATA[Auditor Independence]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
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