The act also covers issues such as auditor independence, corporate governance, internal control assessment, and enhanced financial disclosure.

The question of auditor independence is at the heart of the Enron fiasco.

It is in situations like this when auditor independence is most likely to be compromised.

Price competition is a major factor in auditor independence.

Within the United Kingdom there are various regulations in force regarding auditor independence.

The effect of client management bargaining power, moral reasoning development and belief in a just world on auditor independence.

Two, the need for some basic common sense regarding auditor independence.

"These transactions raise important questions about corporate governance and auditor independence."

"The greater the number, the greater the possibility that the auditor independence may be compromised."

The Commission has published a recommendation on auditor independence which sets out the conditions under which such services are still allowed.