Auditor Independence#371524

Course Description

Course publication/revision date: This course was updated on 2/20/2024.

A constant concern for the auditor is ensuring that an adequate degree of independence is maintained between oneself and attest clients. In the Auditor Independence course, we delve into the different threats to independence, as well as dozens of scenarios in which the auditor needs to be aware of the safeguards that can be used to preserve an acceptable level of independence from clients. Particular attention is paid to safeguarding independence when both attest and non-attest services are provided to clients.