Auditor independence: an international perspective
Abstract
Examines the role of professional associations and governments in developing and promulgating standards to foster auditor independence. Presents a survey of countries which showed that many had taken steps to enhance auditor independence. Governments of several countries had implemented professional audit standards sanctioned by their professional accounting associations dealing with auditor independence. In many countries independent auditors may be censured and even expelled from their respective professional associations for violations of their codes of ethics. The survey also showed that cultural differences limit the effectiveness of international reliance on auditor independence.
Keywords
Citation
Vanasco, R.R., Skousen, C.R. and Roger Santagato, L. (1997), "Auditor independence: an international perspective", Managerial Auditing Journal, Vol. 12 No. 9, pp. 498-505. https://doi.org/10.1108/02686909710185224
Publisher
:MCB UP Ltd
Copyright © 1997, MCB UP Limited