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Isb’S Conceptual Framework For Auditor Independence, Mike Myring, Robert Bloom
Isb’S Conceptual Framework For Auditor Independence, Mike Myring, Robert Bloom
Robert Bloom
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.