A Heretical Challenge to the Incantations of Audit Independence.
质疑审计独立性的四种常见说法，认为它们不能有效证明事实上的独立性，并探讨审计作为神话与仪式、会计师保护公众的角色以及针对注册会计师的诉讼。
Abstract Discusses four incantations of audit independence to suggest that they represent very poor bases for accepting the existence of independence in fact. Auditing as myth and ceremony; Accountants' role in protecting the public; Litigation against certified public accountants.