Other Form of Name
Younkins, Edward Wayne, 1948-
Publication Date
Spring 1983
Abstract
Independence has long been a fundamental concept to the attest function of the accounting profession. Independence provides the profession with a philosophical and historical foundation. At one time independence was assumed to mean integrity, honesty, and objectivity. Another interpretation has referred to freedom from the control of those whose records are being reviewed. Independence has also been characterized as a state of mind and a matter of character.
Recommended Citation
Younkins, Edward Wayne
(1983)
"History of auditors' independence in the U.S.,"
Accounting Historians Notebook: Vol. 6:
No.
1, Article 1.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol6/iss1/1