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The Panel examined certain auditor independence issues. ... Discussion Memorandum, A Conceptual Framework for Auditor Independence. ...

http://www.pobauditpanel.org/downloads/chapter5.pdf

interest of securities regulators in ensuring that auditor independence ... The importance of auditor independence standards that are reasonable and yet ...

http://www.cmvm.pt/NR/rdonlyres/85312A11-A927-4F63-810A-082C1A2CF5F8/1572/Principles_Auditor_Independence.pdf

by ZV Palmrose - Cited by 21

http://www.cato.org/pubs/regulation/regv24n4/v24n4-3.pdf

Auditor Independence Policy. The company has established a policy in relation to Audit Independence. Implicit in the policy ...

http://www.seek.co.nz/investor/docs/AuditorIndependencePolicy1.pdf

EXTERNAL AUDITOR INDEPENDENCE REQUIREMENTS. As a part of its charter, the Legal, Legislative, and Audit Committee is responsible for recommending ...

http://vcfa.uark.edu/Documents/BOTPol_0325_1.PDF

the issue of auditor independence. Pressure for action has been greatest on the .... ethics and auditor independence, and understand the importance of such ...

http://cclsr.law.unimelb.edu.au/policy_new/news/cimaglobal.pdf

Professor Ramsay's Report on Auditor Independence welcomed. 4 October 2001. The Institute of Chartered Accountants In Australia (ICAA) welcomes on behalf of ...

http://cclsr.law.unimelb.edu.au/policy_new/news/icaa-ramsay-report.pdf

The ARMC will review the independence of the external auditor annually. In evaluating auditor independence, it is important that the auditor is independent ...

http://www.agl.com.au/Downloads/Auditor Independence Policy.pdf

perceptions of auditor independence is offered in this ... code calls for auditor independence from client ... of auditor independence and many recorded ...

http://www.springerlink.com/index/J84443V9968KX272.pdf

including, 'Enhancing Perceptions of Auditor Independence',. Journal of Business Ethics 4 (1985), ... independence. An auditor who commits any of these ...

http://www.springerlink.com/index/X843080055577584.pdf

ing matters that may affect auditor independence. It is based on the material outlined in the CICA ... matters that affect auditor independence. This book- ...

http://www.aasb.ca/reference-material-for-practitioners/non-authoritative/item16919.pdf

auditor independence requirements with the comprehensive .... Part 5: Specific auditor independence requirements applying to employment, ...

http://www.treasury.gov.au/documents/1184/PDF/Australian_Auditor_Independence_Requirements.pdf

decisions and uphold auditor independence both in fact and appearance. ... markets through ongoing efforts to support auditor independence. ...

http://www.gt.com/staticfiles/GTCom/files/GT Thinking/Public policy perspectives/Perspective Auditor Independence 050809.pdf

auditor independence. These rules will impact your company's audit ... some cases, revise the SEC's proposed rules relating to auditor independence, ...

http://www.hro.com/files/file/publications/Sarbanes-Oxley/FRaudind.pdf

by LR Davis - Cited by 30

http://aaahq.org/audit/midyear/01midyear/papers/soo.pdf

by JD Beeler - Cited by 38

http://aaahq.org/audit/midyear/01midyear/papers/hunton.pdf

Sample Letter – Auditor's Independence. February 20, 201x. The Board of Directors (or the Audit Committee). Sample View Regional Waste Management Services ...

http://www.municipalaffairs.gov.ab.ca/documents/ms/Auditor_Independence_Letter_Sample_Commission_201x.pdf

Auditor Independence Letter Sample – Municipal. Page 2. The total fees charged to the Town for audit services were $6500 and for non- ...

http://www.municipalaffairs.alberta.ca/documents/ms/Auditor_Independence_Letter_Sample_Municipal_200x.pdf

The SEC's rules amend existing auditor independence regulations by eliminating ... should play a critical role in preserving auditor independence. ...

http://www.chadbourne.com/files/Publication/40905c7b-de76-481d-a771-124300cc04ba/Presentation/PublicationAttachment/891d9f5a-b897-44ed-a141-004f2d922405/SECAdoptsFinalRulesonAuditorIndependence.pdf

presented an unacceptable risk of impairing an auditor's independence. .... impact on auditor independence should rest primarily with the audit committee, ...

http://www.sec.gov/rules/pcaob/2006/34-53677.pdf

This Policy on Auditor Independence has been adopted by the Audit ... in paragraph 1 and the applicable rules on auditor independence of the United States ...

http://www.nxp.com/acrobat_download2/other/investor/nxp_auditor_independence_policy.pdf

Auditor Independence. GAGAS Independence Standard. Implementation Issues. Jeffrey C. Steinhoff. Managing Director. Financial Management and Assurance ...

http://www.gao.gov/govaud/niaf021025.pdf

1 Oct 2002 ... Deals with a range of auditor independence issues; most significant change .... Independence would not be impaired if the auditor does ...

http://www.gao.gov/special.pubs/d02767sp.pdf

make some tax services incompatible with auditor independence, ... An auditor's independence would be impaired under the proposal by providing planning ...

http://www.kpmg.com.tr/dbfetch/52616e646f6d4956376375b79e64d9e3492a6c3a670e3928/fn_di04-24.pdf

18 Jun 2006 ... The SEC approved PCAOB rules on auditor independence that affect how public-company audit committees fulfill their responsibilities under ...

http://www.kpmg.com.tr/dbfetch/52616e646f6d49566bbddaa38b8d1ef3d906f4e425a6b3ac/fn_di06-13.pdf

by ML DeFond - Cited by 304

http://www2.marshall.usc.edu/media/NAS010.pdf

expectations regarding auditor independence together with Challenger policies and ... Matters relating to auditor independence include actual independence ...

http://www.challenger.com.au/group/Documents/Auditorindependence.pdf

testified that the importance of the perception of auditor independence ...... In promulgating rules concerning auditor independence, we are making ...

http://www.iasplus.com/resource/0011secindependence.pdf

by DONA MOORE - 2006 - Cited by 90

http://faculty.haas.berkeley.edu/tetlock/vita/philip tetlock/phil tetlock/2004_current/2005 conflicts of interest and auditor independencepageproofs.pdf

oversight role to ensure auditor independence is maintained ... independence to the extent that personnel of the External Auditor may be perceived to be ...

http://www.aliant.ca/english/about/pdf/Bell_Aliant_Auditor_Independence_Policy.pdf

Commission recently adopted auditor independence rules generally providing that, ... the SEC's existing rules on auditor independence, which provide that an ...

http://www.nixonpeabody.com/linked_media/publications/CRA_08012003.pdf

by J Brown - Cited by 4

http://extranet.isnie.org/uploads/isnie2008/falaschetti_brown_orlando.pdf

Auditor in a financial oversight role to ensure auditor independence is maintained. ... Auditor's independence would be impaired if the External Auditor ...

http://www.bce.ca/data/documents/auditor_independence_policy_en.pdf

The lead auditor's independence declaration is set out on page 38 and forms ... no contraventions of the auditor independence requirements as set out in the ...

http://www.awexplore.com/irm/content/09annualreport/PDFs/Lead Auditor's Independence Declaration.pdf

attributes: auditor independence and auditor specialisation. We find firms ... management and auditor independence and specialisation. ...

http://inderscience.metapress.com/index/1AVLRQ5YBNM6FV42.pdf

Auditor independence is concerned with the auditor's capacity - and the perception ... and processes used by audit firms to achieve auditor independence. ...

http://www.audit.nsw.gov.au/publications/speeches/ag_speech/2005/AustComplianceInst-May05.pdf

11 Feb 2004 ... Committee shall evaluate the independent auditor's independence annually in ... As required by the SEC's auditor independence rules, ...

http://www.enterasys.com/corporate/governance/Auditor-Independence-Policy.pdf

have been the most notable failure of auditor independence, .... several studies have found that auditor independence and the quality of auditing decisions ...

http://www.people.hbs.edu/mbazerman/Papers/Conflicts of Interest.pdf

- Related articles

http://eprints.gla.ac.uk/767/1/Intern_Jo_Audit_8(2)117-138.pdf

research on auditor independence for private firms (likely due to the .... Second, we study auditor independence in a context where the overall level of ...

http://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1080665_code238508.pdf?abstractid=1080665&mirid=1

On the presumption that non-audit fees compromise auditor independence and result in lower quality audits, the Sarbanes-Oxley Act (SarbOx) of 2002 bans ...

http://www.rtedwards.com/journals/JFA/IX/157.pdf

strengthening auditor independence (see SEC. Release No. 33-8183). Time Frame for Compliance. The rules will generally be effective on May 6, ...

http://www.wsgr.com/CGU/PDFs/Tab5-AuditorIndepMemo.pdf

25 Jan 2002 ... financial auditors, and performance auditors. It deals with a range of auditor independence issues, including ...

http://www.dodig.mil/inspections/APO/PDFs/GAOIndependFacsht.pdf

by OK Hope - Cited by 3

http://www.mccombs.utexas.edu/Dept/Finance/fea/Auditor Independence in Private Firms Current.pdf

foster auditor independence. Presents a survey of coun- tries which showed that many ... auditor independence is both an ethical and a ...

http://www.emeraldinsight.com/Insight/html/Output/Published/EmeraldFullTextArticle/Pdf/0510120904.pdf

than accounting firms," so that auditor "independence if not in fact, then ... becomes apprehensive at the mere suggestion that auditor independence has ...

http://www.blbglaw.com/news/publications/data/00071/_res/id=sa_File1/jlauditind.pdf

Auditor independence is fundamental to the credibility and reliability of auditors' reports. ANZ has adopted this policy on auditor independence to ensure ...

http://www.anz.com/documents/au/policies/Policy-on-Relationship-with-External-Auditor.pdf

by UP Malaysiaaudit committees towards external auditor independence in public ... on auditor independence. It may be that the presence of audit committee could ...

http://www.econ.upm.edu.my/ijem/vol3no2/bab07.pdf

Auditor Independence Policy. Part 1: Limitation on Services. The following services may not be performed for Emmis. Communications Corporation or its ...

http://www.emmis.com/other/pdf/auditorIndependencePollicy.pdf

POLICY ON AUDITOR INDEPENDENCE: Approving Authority: Board of Governors ... Independence - Where the auditor and members of the auditor's firm remain free ...

http://www.uvic.ca/shared/shared_usec/docs/policies/GV0230_1195_.pdf