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2. Auditor independence - Wikipedia

   en.wikipedia.org/wiki/Auditor_independence

   If the auditor feels this client income is more important than their responsibilities to shareholders he may not perform the audit with the shareholders' interests in mind. The larger the fee income the more likely the auditor is to shirk his responsibilities and perform the audit without independence.

3. AICPA Code of Professional Conduct - Wikipedia

   en.wikipedia.org/wiki/AICPA_Code_of_Professional...

   The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and acts discreditable to the accounting profession. The AICPA is responsible for drafting, revising and reissuing the code annually, on June 1. The current Code is available at the AICPA Web site. For older versions of ...

4. Audit - Wikipedia

   en.wikipedia.org/wiki/Audit

   An operations audit is an examination of the operations of the client's business. In this audit, the auditor thoroughly examines the efficiency, effectiveness and economy of the operations with which the management of the entity (client) is achieving its objective.

5. Audit committee - Wikipedia

   en.wikipedia.org/wiki/Audit_committee

   The Audit Committee typically assists the Board with the oversight of (a) the integrity of the entity's financial statements, (b) the entity's compliance with legal and regulatory requirements, (c) the independent auditors' qualifications and independence, (d) the performance of the entity's internal audit function and that of the independent ...

6. Generally Accepted Auditing Standards - Wikipedia

   en.wikipedia.org/wiki/Generally_Accepted...

   When the auditor cannot express an overall opinion, the auditor should state the reasons therefore in the auditor's report. In all cases where an auditor's name is associated with financial statements, the auditor should clearly indicate the character of the auditor's work, if any, and the degree of responsibility the auditor is taking, in the ...

7. International Standards on Auditing - Wikipedia

   en.wikipedia.org/wiki/International_Standards_on...

   According to Olung M (CAO - L), ISA guides the auditor to add value to the assignment hence building confidence of investors. The standards cover various areas of auditing, including respective responsibilities, audit planning , Internal Control , audit evidence , using the work of other experts, audit conclusions and audit reports , and ...