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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.

Keywords

Impaired Auditor Audit Firm Accounting Firm Auditor Independence Audit Service 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH, Wiesbaden 2006

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