Strengthening the Professionalism of the Independent Auditor, Report to the Public Oversight Board of the SEC Practice Section, AICPA, from the Advisory Panel on Auditor Independence.
评述了美国注册会计师协会审计独立性咨询小组发布的报告，该报告回应了SEC首席会计师对审计师缺乏独立性的尖锐批评，并列举了四大会计师事务所的四个具体案例。
Abstract This article reviews the report Strengthening the Professionalism of the Independent Auditor, by the Advisory Panel on Auditor Independence of the American Institute of Certified Public Accountants (AICPA). The panel was created by the Public Oversight Board (POB) in response to the sharp criticism of the accounting profession by the Securities and Exchange Commission's (SEC) Chief Accountant, Walter P. Schuetze, in a January 1994 address before the 21st Annual Conference on Current SEC Developments, sponsored by the AICPA. In his presentation he was especially critical of the lack of independence on the part of auditors. The Chief Accountant's presentation included a description of four specific cases argued before the SEC where the national offices of major firms advocated incredible accounting that was contrary to the spirit, if not the letter, of generally accepted accounting principles (GAAP). The POB is most generous in making copies of this handsome monograph freely available on request. Those responsible for the teaching of auditing and other advanced accounting courses should obtain copies to serve as the frame of reference for a vigorous discourse regarding the professional environment to which our students are being oriented.