澳洲注册管帐师测验《道德与管理》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.

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