Tag Archives: independence

Perception or Reality:  Auditor Independence And Objectivity

Accountant searching for laws, office

Rocky J. Dwyer, PhD, FCPA, CPA, FCMA, CMA   Independence is considered by many to be of paramount importance to the effectiveness of the audit function and increasingly, the public, media critics and regulatory agencies have questioned if auditors are sufficiently independent of their clients in fact and appearance.  While the private and public sectors acknowledge the importance of auditor

Read more