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History Of Auditors' Independence In The U.S., Edward Wayne Younkins
History Of Auditors' Independence In The U.S., Edward Wayne Younkins
Accounting Historians Notebook
Independence has long been a fundamental concept to the attest function of the accounting profession. Independence provides the profession with a philosophical and historical foundation. At one time independence was assumed to mean integrity, honesty, and objectivity. Another interpretation has referred to freedom from the control of those whose records are being reviewed. Independence has also been characterized as a state of mind and a matter of character.