Abstract
The purpose of this chapter is to lay the economical and theoretical explanations for auditor independence risk. Therefore, in section A I first defines the relevant terms6 related to this research and in section I then explain the economical changes which lead to auditor independence risk issues. In section I extend the theoretical framework by explaining the identified threats to auditor independence and the safeguards created to reduce threats.
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© 2006 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH, Wiesbaden
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(2006). Auditor Independence Risk. In: United States and European Union Auditor Independence Regulation. DUV. https://doi.org/10.1007/978-3-8350-9115-3_2
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DOI: https://doi.org/10.1007/978-3-8350-9115-3_2
Publisher Name: DUV
Print ISBN: 978-3-8350-0287-6
Online ISBN: 978-3-8350-9115-3
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