20020101-auditor-independence-and-non-audit-services

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20020101-auditor-independence-and-non-audit-services

One of the main public concerns which has emerged from the Enron collapse has been the extent to which audit firms are providing non-audit services (NAS) to their audit clients. The fees generated by NAS have been rising more rapidly than audit fees. This has led to widespread beliefs that provision of NAS can cause the auditors to compromise their independence ... Because of public concerns about possible links between the provision of NAS and auditor independence, the Institute of Chartered Accountants in England and Wales (ICAEW) asked [the authors], as independent academics, to conduct a review of "available research, professional and academic, on the provision of non-audit services by audit firms to audit clients".

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title: Auditor independence and non-audit services: a literature review

creator: Vivien Beattie

creator: Stella Fearnley

subject: Corporate governance

subject: Audit best practice

subject: Business management and strategy

subject: Audit ethics

description: One of the main public concerns which has emerged from the Enron collapse has been the extent to which audit firms are providing non-audit services (NAS) to their audit clients. The fees generated by NAS have been rising more rapidly than audit fees. This has led to widespread beliefs that provision of NAS can cause the auditors to compromise their independence ... Because of public concerns about possible links between the provision of NAS and auditor independence, the Institute of Chartered Accountants in England and Wales (ICAEW) asked [the authors], as independent academics, to conduct a review of "available research, professional and academic, on the provision of non-audit services by audit firms to audit clients".

publisher: ICAEW Centre for Business Performance

contributor: ICAEW Charitable Trust

date: 2002-01-01

type: text

format: pdf

identifier:

source:

language: en

relation:

coverage:

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