The Value of Auditor Independence

Our capital markets make life possible for everyday Americans and businesses because investors and the public can trust the financial information issued by public companies. Auditors, and our financial reporting ecosystem, make that trust possible. Investors need—and in fact have long sought—an independent third party to provide assurance on the information provided by company management. Independence underpins the very credibility of the audit and, ultimately, its value to capital markets.
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Learn more about the key role auditor independence plays in enhancing the reliability of company-reported financial information. 

Trust is built on auditor independence

Auditor independence is supported by robust audit firm policies and procedures. Firms of all sizes have extensive internal controls in place to monitor conflicts of interest during the financial reporting process, and these rules contribute to thousands of high-quality audits each year. Notably, the policies and procedures that public company audit firms put in place are only one part of the system of checks and balances – In fact, it is a shared responsibility among company management, auditors, and audit committees to maintain auditor independence.

Independence is not just a compliance exercise, it is foundational to audit quality. Receiving assurance from an independent third party with relevant expertise, objectivity, and integrity has long been a pillar that provides confidence in public company-reported financial information.

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How Do Auditors Maintain Independence?

Explore our resources to learn more about how auditors maintain independence.

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