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Auditor Independence and NAS: a Comparative Analysis of Selected Current Regulatory Frameworks

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dc.contributor.author Islam, Ainul
dc.contributor.author van Zijl, Tony
dc.contributor.author Karim, Waresul
dc.date.accessioned 2008-04-08T00:39:58Z
dc.date.accessioned 2022-07-05T02:41:16Z
dc.date.available 2008-04-08T00:39:58Z
dc.date.available 2022-07-05T02:41:16Z
dc.date.copyright 2005
dc.date.issued 2005
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18732
dc.description.abstract There is a widespread public perception that the provision of NAS undermines auditor independence. In order to protect auditor independence, the regulatory frameworks of many countries include regulations and guidelines which auditors are required to observe. This paper provides a comparative analysis of selected regulatory frameworks. Regulatory frameworks, with respect to independence, make distinctions between independence of mind and in appearance. It is clear from the analysis of the frameworks that the provision of NAS can threaten both independence of mind and in appearance. There are some NAS for which no safeguard seem to be adequate and which are therefore subject to prohibition. On the other hand, for some nonaudit services the threats are not so clearcut, and auditors are then required to apply professional judgment so that the seriousness of the threats is balanced against the effectiveness of specified safeguards. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.relation.ispartofseries No. 36 en_NZ
dc.subject Non audit services en_NZ
dc.subject Financial regulations en_NZ
dc.subject Auditing standards en_NZ
dc.subject Non-audit services en_NZ
dc.title Auditor Independence and NAS: a Comparative Analysis of Selected Current Regulatory Frameworks en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.subject.anzsrcfor 150199 Accounting, Auditing and Accountability not elsewhere classified en_NZ
vuwschema.subject.marsden 350100 Accounting, Auditing and Accountability en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 350199 Accounting, auditing and accountability not elsewhere classified en_NZ

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