1. Discuss the US regulators’ position on (a) non-audit services provided by external auditors of publicly listed companies and (b) partner rotation within audit firms.
2. Explain the differences between US and EU approaches towards auditor independence.
3. What are the responses of the audit profession in the EU and the US to regulatory measures in the area of auditing? Discuss these.
4. In your opinion, what are the important issues affecting auditor independence in a capital market economy? Why is the inquiry into auditor independence becoming increasingly important?
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