This paper presents an historical and rhetorical analysis of auditor independence concepts. This analysis is relevant as the newly formed Independence Standards Board in the U.S. is beginning work on a conceptual framework of audit independence to use as a basis for regulation. Debate about independence concepts has a long history and some elements of the accounting profession are suggesting th...

Determinants of Auditor Expertise Author(s): Sarah E. Bonner and Barry L. Lewis Source: Journal of Accounting Research, Vol. 28, Studies on Judgment Issues in Accounting and Auditing (1990), pp. 1-20 Published by: Blackwell Publishing on behalf of Accounting Research Center, Booth School of Business, University of Chicago Stable URL: http://www.jstor.org/stable/2491243 . Accessed: 09/10/2011 12:27

The purpose of an auditor’s role in society is to validate the truthfulness of financial statements. In order to perform their role, it is essential that auditors are independent of the client company and are not seen to have any motive for none disclosure of misleading information (Lavin, 1977:237). If owners of organisations doubt the auditor’s independence, financial statements will lack cre...

2 1 1 2 4 5 5 5 5 5 concrete content 1 1 1 1 3 5 5 5 4 4 packing input for development 1 1 1 1 3 4 5 5 4 4 output of development descriptive / static 1 1 1 1 3 3 5 5 4 4 use / time dimension app. functionality 1 1 1 1 3 3 3 4 5 5 system administration design 1 1 1 1 3 4 3 5 5 5 deployment conceptual 1 1 1 2 2 4 3 4 5 5 concrete/instance high level 5 3 1 1 2 5 3 4 4 4 detailed absolute 1 1 1 1 3...