haku: @author Mednick, R. / yhteensä: 8
viite: 3 / 8
| Tekijä: | Mednick, R. |
| Otsikko: | Independence: let's get back to basics |
| Lehti: | Journal of Accountancy
1990 : JAN, VOL. 169:1, p. 86-88, 90,92-93 |
| Asiasana: | AUDITING STANDARDS PROFESSIONAL ETHICS REGULATIONS |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA