ISB Issues Exposure Draft on Conceptual Framework for Auditor Independence.
Position | Independence Standards Board - Brief Article |
The Independence Standards Board has issued an exposure draft of a proposed conceptual framework for auditor independence (ED 00-1, Proposed Statement of Independence Concepts: A Conceptual Framework for Auditor Independence). The proposed framework will guide the ISB in setting sound and consistent standards for auditors of public companies, and assist other independence decision makers in resolving questions about independence in the absence of ISB standards and other rules. The framework will also serve as a basis for evaluating existing independence rules and practices. The ED...
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