Detail A Declaration of Independence   Oleh:  Jenkins, J. Gregory Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 187 no. 5 (1999), page 31-34. Topik: independence; declaration; independence Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The system needed fixing, and the SEC required a solution. In the early 1990 s, CPA firms began providing many different non audit services to their audit clients : investment banking assistance, strategic planning, human resource planning, computer hardware and software installation and implementation and internal audit outsourcing services. The question arose : Were these auditors still independent ? Chairman Arthur Levitt, as well as senior SEC staff, warned the profession about making financial statement audits a loss leader to attract lucrative consulting engagements. In September 1996, the GAO recommended the SEC consider new forms of auditor oversight, and, three months later, Levitt said audit firms needed to continue to ensure "that audit quality was not compromised and that auditor performance continue to meet public expectations." The solution for firms trying to be all things to their clients was the creation of a new private -sector body - the Independence Standards Board (ISB) - charged with establishing, maintaining and improving independence standards for external auditors of SEC registrants. Established in May 1997 as part of an agreement between the AICPA and the commission, the board has started issuing standards. What has it done so far and what are its future plans ? Indeed, what is this board ? How does it operate and how might it affect your firm ? Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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