THE MARKET FOR FINANCIAL REPORT AUDITS: REGULATION OF AND COMPETITION FOR AUDITOR INDEPENDENCE.

HOUGHTON, KEITH A. JUBB, CHRISTINE.

LAW AND POLICY, n.º 3/2003, pág. 299 a 321

1. INTRODUCTION. 2. THE AUDIT FUNCTION. 3. AUDITOR INDEPENDENCE. 4. REGULATING INDEPENDENCE OF AUDITING. 5. JOINTLY SUPPLYING AUDIT AND NONAUDIT SERVICES. 6. THE ROTATION OF AUDIT FIRMS. 7. COMMUNICATING THROUGH THE AUDIT OPINION. 8. COMPETING FOR AUDITOR INDEPENDENCE. 9. CONCLUSION.