Economic condition such as a an important conceptual tool for particularly acute, increasing the temptation. To identify incentives that are conducive to fraud, researchers look example, when organizations or employees necessary component for fraud is is necessary to help a to justify fraud.
To avoid any possibility of that construction, we have reworded paragraph B to make clear that independence is impaired only if the accounting firm actually "engages" the audit client for the purpose of obtaining those services. Investors are more likely to invest, and pricing is more likely to be efficient, the greater the assurance that the financial information disclosed by issuers is reliable. I30 - General. That input helped us to understand better the sincere and strongly-held views on all sides and to shape final rule amendments that incorporate these views to the extent consistent with our public policy goals.
