haku: @author Fox, J. / yhteensä: 11
viite: 10 / 11
| Tekijä: | Wriston, K. Esposito, D. Fox, J. |
| Otsikko: | How objective are outside auditors? |
| Lehti: | Journal of Accountancy
1996 : FEB, VOL. 181:2, p. 36-38 |
| Asiasana: | AUDITORS ACCOUNTING FINANCIAL REPORTING |
| Kieli: | eng |
| Tiivistelmä: | In a speech in early 1994, Walter Schuetze, then chief accountant of the Securities and exchange Commission, questioned the objectivity and independence of outside auditors. His comments triggered a wave of reaction from the accounting profession. The Public Oversight Board of the American Institute of CPAs SEC practice section responded by appointing an advisory panel on auditor independence to assess the dimensions of the problem and recommend steps to bolster the professionalism of the independent auditor. |
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