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| Author: | Mednick, R. |
| Title: | Independence: let's get back to basics |
| Journal: | Journal of Accountancy
1990 : JAN, VOL. 169:1, p. 86-88, 90,92-93 |
| Index terms: | AUDITING STANDARDS PROFESSIONAL ETHICS REGULATIONS |
| Language: | eng |
| Abstract: | Review of US Securities & Exchange commission study of auditor independence requirements. Definition of independence related to regulations. The basics and professional ethics. Original aim of SEC regulations. Nonaudit services. The case of a foreign registrant. Independent expert reports issued by an auditor. 590 relations with audit clients. Complex SEC rules that handicap an accountant. Ethical attitudes and independence. |
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