A Literature Review on the Auditor’s Independence Between Threats and Safeguards
The paper aims to identify the threats to the auditor’s independence and to discuss this subject from a theoretically point of view. Auditor independence is one of the seven principles of professional ethics, necessary to perform a fair and professional audit engagement. In this paper, I have review...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2020-08-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/a-literature-review-on-the-auditorrsquos-independence-between-threats-and-safeguards-a55d/download-PDF/
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