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Article
ISB’s Conceptual Framework for Auditor Independence
CPA Journal (2003)
  • Mike Myring
  • Robert Bloom, John Carroll University
Abstract

Discusses the conceptual framework for auditor independence of the U.S. Independence Standards Board (ISB). Importance of well-defined conceptual framework; Background on the establishment of the ISB; Purpose of the report 'A Conceptual Framework for Auditor Independence'; Threats to auditor independence; Characterization of safeguards of independence.

Disciplines
Publication Date
January, 2003
Citation Information
Mike Myring and Robert Bloom. "ISB’s Conceptual Framework for Auditor Independence" CPA Journal Vol. Jan200, Vol. 73 Issue 1, p31. 5p. Iss. 1 (2003)
Available at: http://works.bepress.com/robert_bloom1/15/