Threats to Independence

$25.00 each

Course ID: CPE Credits Field Of Study Author or Speaker:
MM-338.LW  01 Credits   Governmental Accounting/Auditing  Michael Morgan
Instructional Method: Advanced Preparation: Program Prerequisites: Experience Level:
 Group Internet Based   None   None   Overview


Course Description:

The aim is to provide guidance and rules to all members in the performance of their professional responsibilities, elevate non authoritative standards, and broaden existing guidance. Independence Standards Board issued an exposure draft for a new framework for auditor independence, this Includes concepts and principles in future standards. Why Now? Confusing and contradicting guidance related to independence rules and regulations, this makes it applicable to public companies and their auditors, and most interpretations resulted from “fire fighting”. 

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