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Published in:
2006 | OriginalPaper | Chapter
Auditor Independence Risk
Published in: United States and European Union Auditor Independence Regulation
Publisher: DUV
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The purpose of this chapter is to lay the economical and theoretical explanations for auditor independence risk. Therefore, in section A I first defines the relevant terms
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related to this research and in section I then explain the economical changes which lead to auditor independence risk issues. In section I extend the theoretical framework by explaining the identified threats to auditor independence and the safeguards created to reduce threats.