Some Unresolved Ethical Issues in Auditing  

Oleh:

Gunz, Sally ; McCutcheon, John

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 10 no. 10 (Oct. 1991), page 777-786.
Topik: Unresolved Ethical Issues; Auditing

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Independence is a fundamental concept to the audit. There is a clear relationship between independence and conflict of interest in all professions. This paper examines this relationship in the auditing profession and in the context of three specific practices. The paper analyses these practices by using the Davis model of conflict of interest. The results of this analysis give rise to some interesting questions for the ethical practices of the auditing profession.

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