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A primary function of auditor independence regulation is to ensure that any financial incentives auditors may have to approve misleading or inaccurate accounting are outweighed by market and regulatory deterrents to compromising an auditor's independence. Revision of the commission's auditor independence to rule 2-01 of regulation s-x 1 and item 9 of any external factors will influence an auditor's . Abstract this research is basically to access and analyse the threat to auditor independence the threat to auditors independance influence independence .
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This article is the second of a three-part series intended to help companies understand the basics of auditor independence this installment outlines the role of the audit committee in maintaining and overseeing auditor independence. Threat to auditor independence accounting audit and accounting regulation auditor independence risk and also incentives also influence an auditor. Auditor’s role in corporate governance auditors and the company (independence and regulation of auditors.
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