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Article Summary On Independence Issue For Audit And Assurance Australia

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Article summary on independence issue for audit and assurance Australia by using two articles consisting of 250-300 words. Picked two articles which areKueppers, R.J., and Sullivan, K. B., (2010), “How and Why Independent Audit Matters”, International Journal of Disclosure and Governance”, Vol.7, 4 pp. 286-293 andPsaros, J., and Seamer, M., (2004), “Australian Audit Committees – Do They Meet Best Practice Guidelines?, Australian Accounting Review, November, Vol. 14 Issue 34, pp. 77-84...

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Question Preview:

Article summary on independence issue for audit and assurance Australia by using two articles consisting of 250-300 words. Picked two articles which areKueppers, R.J., and Sullivan, K. B., (2010), “How and Why Independent Audit Matters”, International Journal of Disclosure and Governance”, Vol.7, 4 pp. 286-293 andPsaros, J., and Seamer, M., (2004), “Australian Audit Committees – Do They Meet Best Practice Guidelines?, Australian Accounting Review, November, Vol. 14 Issue 34, pp. 77-84

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INTRODUCTION

Independence from a financial interest in business which could be both internal and external is the auditor independence. It requires objectivity and integrity to process any audit in a professional way.

INDEPENDENCE ISSUES FOR AUDIT

There has been some rapid increase in the challenges and problems faced by auditors who are independent.The societal expectations have been the major complexity. In order to find out about the compliance level if it matches or not, it has become a major challenge for auditors as they check the activities if it’s against the rules and regulations using the basic method which is based on the ‘Management system principle’.

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