AUDIT INDEPENDENCE: THREATS AND SAVING ACTION FOR THEIR DELAY
نویسندگان
چکیده
منابع مشابه
Auditor Independence and Audit Quality:
This paper reviews literatures related to auditor independence and audit quality. The review is structured based on the four main threats to auditor independence, namely client importance, nonaudit services, auditor tenure, and client’s affiliation with CPA firms. For each of the threats, we discuss findings related to the incentives, perception, and behavior of the auditor and the client, the ...
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The magazine publisher is the copyright holder of this article and it is reproduced with permission. Further reproduction of this article in violation of the copyright is prohibited. The immediate role of audit independence is to serve the audit, and the objective of the audit is to improve the reliability of information used for investment and credit decisions. Ultimately, the purpose of audit...
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ژورنال
عنوان ژورنال: The institute of accounting, control and analysis in the globalization circumstances
سال: 2019
ISSN: 2410-0706,2410-9274
DOI: 10.35774/ibo2019.03.099