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- W167102265 abstract "This paper reports on an exploratory study of auditor's independence in B arbados. Independence is a f unction of the mental attitude of auditors, and it affects their decision-making in resolving ethical dilemmas. The interviewees' responses revealed important differences between the auditors and other audit report users in such important areas as the regulatory framework, long- term relationships, provision of non-audit services, independence in ap pearance versus fact, and the sel ection of auditors. The preliminary results suggest that whilst auditors and users alike are comfortable with the concept of independence, the reasons for this comfort are more complex." @default.
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- W167102265 date "2002-01-01" @default.
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- W167102265 title "Independence of auditors: in the deep end? A barbadian analysis" @default.
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