Auditor independence deficiencies & alleged audit failures
Journal of Business Ethics · 1987 · Volume 6 · Issue 4
Abstract
Some critics of the accounting/auditing profession in the United States claim that independence-related quality control problems are the cause of an increased number of alleged audit failures. Certified public accountants (CPAs) were queried regarding independence impairment in their profession. Questionnaire results indicate a number of CPAs believe independence deficiencies exist, and some CPAs admit to personal independence impairment.
Keywords
United States, Quality Control, Economic Growth, Control Problem, Questionnaire Result
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