ARTICLES - Professional Issues-Ethics - THE ENGAGEMENT TEAM APPROACH TO INDEPENDENCE - A shift in thinking about one key element of independence focuses attention on where threats arise -- In and around the engagement team -- Rather than on the entire firm.
Year of publication: |
2001
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Authors: | Caswell, Brian ; Allen, Catherine |
Published in: |
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 191.2001, 2, p. 57-64
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