By Husayn Husayn Shihata, Abd Al-Sattar Abu Ghuddah
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Obviously, the SEC recognized, as a result of comment letters and testimony in its public hearings, that internal audit outsourcing is a very important service y (Miller, 2001, emphasis added) J J The Independence Standards Board. The ISB had issued a discussion memorandum for public comment on a conceptual framework for auditor independence in February 2000, followed by an exposure draft in November. A ﬁnal draft is issued in 2001, but soon thereafter, in July, the ISB votes to dissolve. According to Alan Glazer and Henry Jaenicke, who were directors of the conceptual framework project, the ISB lost support from both the SEC and the accounting profession soon after its formation, in part because the SEC and large accounting ﬁrms held irreconcilable positions on independence in appearance.
Former Senator Howard Metzenbaum and former Federal Reserve Board Chairman Paul Volcker support the proposed rules. Internal Audit Outsourcing 17 KPMG partner Robert Elliott, then serving as chairman of the AICPA, testiﬁes: We in the AICPA are disappointed in the rush to judgment manifest in the SEC’s premature issuance of a hastily and poorly drafted rule proposal followed by an inadequate comment period. y There is no evidence that lack of auditor independence is even an infrequent problem, let alone a current crisis.
A fresh look at cosourcing. Internal Auditor, 60(October), 61–65. Spacek, L. (1969). Speech before the 60th annual meeting of the Illinois Society of Certiﬁed Public Accountants, Chicago, June 10, 1963. As reprinted in A search for fairness in financial reporting to the public. 245–248. Chicago, IL: Arthur Andersen & Co. Sutton, M. H. (1996). Auditor independence: The challenge of fact and appearance. Speech delivered to the American Accounting Association, 14 August. Swanger, S. , & Chewning, E.