Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA ED Release (August 14, 2014), Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client

On August 14, 2014 the International Ethics Standard Board for Accountants (IESBA) requested public comments to its Exposure Draft (ED) (IFAC 2014a) on proposed changes to the 2014 Code of Ethics for Professional Accountants (IFAC 2014b). The proposal aims to enhance the independence provisions of t...

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Veröffentlicht in:	Current issues in auditing 2015-06, Vol.9 (1), p.C18-C22
Hauptverfasser:	Gist, Willie E., Anderson, Urton L., Janvrin, Diane J., Pitman, Marshall K.
Format:	Artikel
Sprache:	eng
Schlagworte:	Amendments Audit committees Auditing standards Audits Exposure drafts IFAC exposure drafts International accounting standards Professional ethics Studies
Online-Zugang:	Volltext
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