2021年第一学期澳洲注册管帐师测验EG《道德与管理》Module1 Lack of Auditor Independence
Module1 Lack of Auditor Independence
Another issue is lack of auditor independence, where conflicted auditors do not act in the public interest. Sikka, Filling and Liew (2009), for example, expressed a perennial view of the basic auditing model, that is, it is ‘flawed since it makes auditors financially dependent on companies’. Consequently, according to Sikka’s view, auditors will not give objective independent professional judgments because their incomes depend on the survival of the audit ‘target’. Example 2.13 in module 2, ‘Arthur Andersen’, explores this issue in detail.
以上就是澳洲CPA常识点,海南省民企服务中心,海南公司注册,更多CPA Australia资讯请存眷中华管帐网校澳洲cpa栏目。 2021中华管帐网校助您备考,海南省民企服务中心,相识详情>>
海南省民企服务中心提供海南公司注册、海南代理记账、海南法律服务、海南猎头招聘服务!欢迎来电咨询!