Auditor independence: an international perspective
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...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
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| Format: |
E-Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
1997 |
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| Schlagwörter: |
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| Umfang: |
8 |
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| Reproduktion: |
Emerald Fulltext Archive Database 1994-2005 |
|---|---|
| Übergeordnetes Werk: |
In: Managerial auditing journal - Bingley : Emerald, 1986, 12(1997), 9, Seite 498-505 |
| Übergeordnetes Werk: |
volume:12 ; year:1997 ; number:9 ; pages:498-505 ; extent:8 |
| Links: |
|---|
| DOI / URN: |
10.1108/02686909710185224 |
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NLEJ219794138 |
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| 520 | |a 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. | ||
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10.1108/02686909710185224 doi (DE-627)NLEJ219794138 DE-627 ger DE-627 rakwb eng XA-GB Auditor independence: an international perspective 1997 8 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier 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. Emerald Fulltext Archive Database 1994-2005 Accounting Accounting standards Audit Internal audit International accounting Professions Vanasco, Rocco R. oth Skousen, Clifford R. oth Santagato, L. Roger oth In Managerial auditing journal Bingley : Emerald, 1986 12(1997), 9, Seite 498-505 Online-Ressource (DE-627)NLEJ219578923 (DE-600)2023232-9 nnns volume:12 year:1997 number:9 pages:498-505 extent:8 http://dx.doi.org/10.1108/02686909710185224 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 12 1997 9 498-505 8 |
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10.1108/02686909710185224 doi (DE-627)NLEJ219794138 DE-627 ger DE-627 rakwb eng XA-GB Auditor independence: an international perspective 1997 8 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier 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. Emerald Fulltext Archive Database 1994-2005 Accounting Accounting standards Audit Internal audit International accounting Professions Vanasco, Rocco R. oth Skousen, Clifford R. oth Santagato, L. Roger oth In Managerial auditing journal Bingley : Emerald, 1986 12(1997), 9, Seite 498-505 Online-Ressource (DE-627)NLEJ219578923 (DE-600)2023232-9 nnns volume:12 year:1997 number:9 pages:498-505 extent:8 http://dx.doi.org/10.1108/02686909710185224 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 12 1997 9 498-505 8 |
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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. |
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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. |
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