Matches in DBpedia 2015-10 for { <http://dbpedia.org/resource/Auditor_independence> ?p ?o }
- Auditor_independence abstract "Auditor independence refers to the independence of the internal auditor or of the external auditor from parties that may have a financial interest in the business being audited. Independence requires integrity and an objective approach to the audit process. The concept requires the auditor to carry out his or her work freely and in an objective manner.Independence of the internal auditor means independence from parties whose interests might be harmed by the results of an audit. Specific internal management issues are inadequate risk management, inadequate internal controls, and poor governance. The Charter of Audit and the reporting to an Audit Committee generally provides independence from management, the code of ethics of the company (and of the Internal Audit profession) helps give guidance on independence form suppliers, clients, third parties, etc.Independence of the external auditor means independence from parties that have an interest in the results published in financial statements of an entity. The support from and relation to the Audit Committee of the client company, the contract and the contractual reference to public accounting standards/codes generally provides independence from management, the code of ethics of the Public Accountant profession) helps give guidance on independence form suppliers, clients, third parties...Internal and external concerns are convoluted when nominally independent divisions of a firm provide auditing and consulting services. The Sarbanes-Oxley Act of 2002 is a legal reaction to such problems.This article mostly deals with the independence of the statutory auditor (commonly called external auditor). For the independence of the Internal Audit, see Chief audit executive, articles "Independent attitude" and "organisational independence", or organizational independence analysed by the IIA.The purpose of an audit is to enhance the credibility of financial statements by providing written reasonable assurance from an independent source that they present a true and fair view in accordance with an accounting standard. This objective will not be met if users of the audit report believe that the auditor may have been influenced by other parties, more specifically company managers/directors or by conflicting interests (e.g. if the auditor owns shares in the company to be audited). In addition to technical competence, auditor independence is the most important factor in establishing the credibility of the audit opinion.Auditor independence is commonly referred to as the cornerstone of the auditing profession since it is the foundation of the public’s trust in the accounting profession. Since 2000, a wave of high profile accounting scandals have cast the profession into the limelight, negatively affecting the public perception of auditor independence.".
- Auditor_independence wikiPageExternalLink soa2002.pdf.
- Auditor_independence wikiPageID "14388795".
- Auditor_independence wikiPageLength "27012".
- Auditor_independence wikiPageOutDegree "72".
- Auditor_independence wikiPageRevisionID "675732059".
- Auditor_independence wikiPageWikiLink Accounting.
- Auditor_independence wikiPageWikiLink Accounting_scandals.
- Auditor_independence wikiPageWikiLink Accounting_standards.
- Auditor_independence wikiPageWikiLink Annual_general_meeting.
- Auditor_independence wikiPageWikiLink Association_of_Chartered_Certified_Accountants.
- Auditor_independence wikiPageWikiLink Audit.
- Auditor_independence wikiPageWikiLink Audit_Committee.
- Auditor_independence wikiPageWikiLink Audit_committee.
- Auditor_independence wikiPageWikiLink Auditing.
- Auditor_independence wikiPageWikiLink Auditing_Practices_Board.
- Auditor_independence wikiPageWikiLink Auditor.
- Auditor_independence wikiPageWikiLink CLERP_9.
- Auditor_independence wikiPageWikiLink Cadbury_Report.
- Auditor_independence wikiPageWikiLink Casual_vacancy.
- Auditor_independence wikiPageWikiLink Category:Auditing.
- Auditor_independence wikiPageWikiLink Charter_of_Audit.
- Auditor_independence wikiPageWikiLink Chartered_Accountants_Ireland.
- Auditor_independence wikiPageWikiLink Chief_audit_executive.
- Auditor_independence wikiPageWikiLink Code_of_ethics.
- Auditor_independence wikiPageWikiLink Commonwealth.
- Auditor_independence wikiPageWikiLink Companies_Act_1985.
- Auditor_independence wikiPageWikiLink Company_image.
- Auditor_independence wikiPageWikiLink Conceptual_framework.
- Auditor_independence wikiPageWikiLink Conflict_of_interest.
- Auditor_independence wikiPageWikiLink Corporate_Law_Economic_Reform_Program_Act_2004.
- Auditor_independence wikiPageWikiLink Directive_(European_Union).
- Auditor_independence wikiPageWikiLink Ethical_code.
- Auditor_independence wikiPageWikiLink European_Commission.
- Auditor_independence wikiPageWikiLink European_Union_directive.
- Auditor_independence wikiPageWikiLink Executive_director.
- Auditor_independence wikiPageWikiLink External_auditor.
- Auditor_independence wikiPageWikiLink Extraordinary_general_meeting.
- Auditor_independence wikiPageWikiLink Financial_Reporting_Council.
- Auditor_independence wikiPageWikiLink Financial_statement.
- Auditor_independence wikiPageWikiLink Financial_statements.
- Auditor_independence wikiPageWikiLink Governance.
- Auditor_independence wikiPageWikiLink Government_Auditing.
- Auditor_independence wikiPageWikiLink ICAEW.
- Auditor_independence wikiPageWikiLink INTOSAI.
- Auditor_independence wikiPageWikiLink ISSAI.
- Auditor_independence wikiPageWikiLink Independence.
- Auditor_independence wikiPageWikiLink Institute_of_Chartered_Accountants_in_England_and_Wales.
- Auditor_independence wikiPageWikiLink Institute_of_Chartered_Accountants_in_Ireland.
- Auditor_independence wikiPageWikiLink Institute_of_Chartered_Accountants_of_Scotland.
- Auditor_independence wikiPageWikiLink Integrity.
- Auditor_independence wikiPageWikiLink Internal_audit.
- Auditor_independence wikiPageWikiLink Internal_auditor.
- Auditor_independence wikiPageWikiLink Internal_control.
- Auditor_independence wikiPageWikiLink International_Accounting_Standards.
- Auditor_independence wikiPageWikiLink International_Ethics_Standards_Board_for_Accountants.
- Auditor_independence wikiPageWikiLink International_Federation_of_Accountants.
- Auditor_independence wikiPageWikiLink International_Financial_Reporting_Standards.
- Auditor_independence wikiPageWikiLink International_Organization_of_Supreme_Audit_Institutions.
- Auditor_independence wikiPageWikiLink International_Standard_on_Quality_Control.
- Auditor_independence wikiPageWikiLink Kearney_&_Company.
- Auditor_independence wikiPageWikiLink Management.
- Auditor_independence wikiPageWikiLink Managers.
- Auditor_independence wikiPageWikiLink Mental_health.
- Auditor_independence wikiPageWikiLink Objective_approach.
- Auditor_independence wikiPageWikiLink Parent_company.
- Auditor_independence wikiPageWikiLink Profession.
- Auditor_independence wikiPageWikiLink Public_relations.
- Auditor_independence wikiPageWikiLink Risk_management.
- Auditor_independence wikiPageWikiLink Sarbanes-Oxley.
- Auditor_independence wikiPageWikiLink Sarbanes-Oxley_Act.
- Auditor_independence wikiPageWikiLink Sarbanes–Oxley_Act.
- Auditor_independence wikiPageWikiLink Securities_and_Exchange_Commission.
- Auditor_independence wikiPageWikiLink Standard_accounting_practice.
- Auditor_independence wikiPageWikiLink Statutory_Auditor.
- Auditor_independence wikiPageWikiLink Statutory_auditor.
- Auditor_independence wikiPageWikiLink Subsidiary.
- Auditor_independence wikiPageWikiLink Supreme_Audit_Institutions.
- Auditor_independence wikiPageWikiLink U.S._Securities_and_Exchange_Commission.
- Auditor_independence wikiPageWikiLink USA.
- Auditor_independence wikiPageWikiLink United_Kingdom.
- Auditor_independence wikiPageWikiLink United_States.
- Auditor_independence wikiPageWikiLinkText "Auditor independence".
- Auditor_independence wikiPageWikiLinkText "Independent Internal audit".
- Auditor_independence wikiPageWikiLinkText "independent auditor".
- Auditor_independence wikiPageWikiLinkText "independent auditors".
- Auditor_independence wikiPageWikiLinkText "independent".
- Auditor_independence wikiPageWikiLinkText "independently audited".
- Auditor_independence hasPhotoCollection Auditor_independence.
- Auditor_independence wikiPageUsesTemplate Template:Accounting.
- Auditor_independence wikiPageUsesTemplate Template:Crystal.
- Auditor_independence wikiPageUsesTemplate Template:Empty_section.
- Auditor_independence wikiPageUsesTemplate Template:Multiple_issues.
- Auditor_independence wikiPageUsesTemplate Template:Reflist.
- Auditor_independence wikiPageUsesTemplate Template:Who.
- Auditor_independence subject Category:Auditing.
- Auditor_independence type Article.
- Auditor_independence type Article.
- Auditor_independence comment "Auditor independence refers to the independence of the internal auditor or of the external auditor from parties that may have a financial interest in the business being audited. Independence requires integrity and an objective approach to the audit process. The concept requires the auditor to carry out his or her work freely and in an objective manner.Independence of the internal auditor means independence from parties whose interests might be harmed by the results of an audit.".
- Auditor_independence label "Auditor independence".