An Analysis Of Independence In Audit Process
The goodness of the audit process depends on how it happen in auditor's mind who does it, how it happen its phases, its content and completion. Auditor independence becomes one of the fundamental pillars of the exercise of audit activity. The aim of this paper is to analyze how this concept has been developed, both at international and national lines and anticipate future developments in more or less close. This analyzes the main legal texts that have shaped the independence of the auditor, whose regulation has pivoted on three issues: the services cannot provide the auditor, perceived fees and duration of the audit contract. We conclude with some reflections on the importance of auditor independence and quality control system.
Volume (Year): 22 (2013)
Issue (Month): 1 ()
|Contact details of provider:|| Postal: |
Web page: http://www.usc.es/econo/RGE/benvidag.htm
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:sdo:regaec:v:22:y:2013:i:1_13. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Iglesias Casal)
If references are entirely missing, you can add them using this form.