independence of auditors

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• independence of auditors — The fundamental principle that auditors must be, and must be seen to be, independent to enable them to behave with integrity and make objective professional and business judgments. Specific threats to independence include: • an overdependence… …   Accounting dictionary

• independence — The absence of a relationship, obligation, or *conflict of interest that could comprise an auditor’s judgment. In external auditing, independence can be subverted (or can be perceived to be subverted) by many factors, including the following: (i) …   Auditor's dictionary

• auditor independence — See independence …   Auditor's dictionary

• Auditor independence — refers to the independence of the auditor from parties, that have an interest in the financial statements of an entity. It is essentially an attitude of mind characterized by integrity and an objective approach to the audit process. The concept… …   Wikipedia

• Institute of Internal Auditors — Established in 1941, The Institute of Internal Auditors (IIA) is a guidance setting body. Serving members in 165 countries, The IIA is the internal audit profession s global voice, chief advocate, recognized authority, and principal educator,… …   Wikipedia

• Court of Auditors — Official emblem …   Wikipedia

• European Court of Auditors — The European Court of Auditors is the fifth institution of the European Union (EU). It was established in 1975 in Luxembourg to audit the accounts of EU institutions. The Court is composed of one member from each EU member state and its current… …   Wikipedia

• Institute of Internal Auditors — (Pour IIA decision theory, voir Independence of irrelevant alternatives.) (Désambiguation: voir IIA.) Cette page est la traduction de la page Wikipedia anglaise Etabli en 1941, l Institute of Internal Auditors (IIA) ou Institut des Auditeurs… …   Wikipédia en Français

• assurance — 1. . A positive declaration on an *audit obj ective. Assurance can cover a wide range of matters, from the *fair presentation of *financial statements to the effective operation of *internal controls. Assurance does not offer the certainty of a… …   Auditor's dictionary

• audit rotation — The periodic changing of external auditors. Some countries Italy and Spain, for example have traditions of requiring listed corporations to rotate auditors after a defined time period (typically five or seven years) in an attempt to encourage… …   Auditor's dictionary

• Big Four, the — 1. The Big Four accounting firms are *Deloitte Touche Tohmatsu, *Ernst & Young, *KPMG, and *PricewaterhouseCoopers. These firms are more than merely global accountants and auditors: External auditing is their core activity but they also provide a …   Auditor's dictionary