Purpose – The purpose of this paper is to describe the results of a cross‐sectional survey of Chinese auditors that examines their views about independence and client relationship issues associated with the current Code of Professional Conduct. The paper also compares the findings with...

Purpose – The purpose of this paper is to describe the results of a cross-sectional survey of Chinese auditors that examines their views about independence and client relationship issues associated with the current Code of Professional Conduct. The paper also compares the findings with...