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INDEPENDENCE / INDEPENDENT AUDITOR

Statistics Directorate    
Definition:
Refers to an auditor who carries out audit work freely and objectively.

Source Publication:
Effects of European Union Accession, Part 1: Budgeting and Financial Control, OECD SIGMA Paper No. 19, March 1998, Appendix 3: List of Useful Terms + lexicon.ft.com.

Hyperlink:
http://lexicon.ft.com/Term?term=auditor-independence

Statistical Theme: Public management

Created on Wednesday, August 07, 2002

Last updated on Wednesday, June 12, 2013