Tag Archives: Definitions of Independence

Proposed Uniform Definition of Independence Discussion Paper

May 20, 2010 The discussion paper below is an attempt to combine two definitions of independence into one uniform definition. The IFAC states that the independence of mind is the state that permits the expression of a conclusion, while the AICPA states that it is the performance of an attest service without being affected by…

Written on May 20, 2010 at 3:41 pm, by

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Categories: Exposure Drafts & Discussion Papers
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