1. news
  2. News Digest

Auditing

Please note: This item is from our archives and was published in 2001. It is provided for historical reference. The content may be out of date and links may no longer function.

Related

TOPICS

 

For news from the AICPA and state societies, visit www.cpa2biz.com , which also offers online CPE, AICPA professional literature, practice management aids and links to state society Web sites.

 

AUDITING

Before dissolving itself on July 31, the Independence Standards Board approves issuance, as a staff report, of a conceptual framework for auditor independence. This theoretical structure focuses on auditor independence as a means of improving the quality of audits—and of expanding investors’ faith in financial statements—in order to optimize the allocation of capital ( http://cpaindependence.org/upload/Staff+Report,+A+Conceptual+Framework +for.doc ).