Financial statement users must believe that external auditors are free from management control, or users will doubt the verity of auditors' representations. Although U.S.-based auditing firms claim they are independent of their corporate clients, research has demonstrated that many individuals and groups perceive the situation otherwise. A proposal for enhancing perceptions of auditor independence is offered in this article. The proposal calls for an auditor-administered educational program, complemented by corporate audit committee involvement to lend credibility to auditors' claims.

Some critics of the accounting/auditing profession in the United States claim that independence-related quality control problems are the cause of an increased number of alleged audit failures. Certified public accountants (CPAs) were queried regarding independence impairment in their profession. Questionnaire results indicate a number of CPAs believe independence deficiencies exist, and some CPAs admit to personal independence impairment.

Recent and rapid technological developments on many fronts have created in our society some extremely difficult moral predicaments. Previous generations have not had to face the dilemmas posed by, for example, the availability of safe abortions, sperm banks and prostoglandins. They have not had to come to terms with an unchecked exploitation of natural resources heralding imminent ecological crisis, or, worst of all, with the recognition that only in this current generation have people the capacity to destroy themselves and their (...) environment. This book seeks to show how, and why, Seventh-day Adventism has addressed these moral issues, and that the ethical questions arising from these issues are especially relevant to the Adventist church and its development. Dr Pearson looks specifically at the moral decisions Adventists have made in the area of human sexuality, on such issues as contraception, abortion, the role and status of women, divorce and homosexuality, from the beginnings of the movement to 1985. He seeks to put such decision-making in perspective by providing the general social context in which it took place, and shows how Ellen White (whose charismatic leadership held the movement together in its first fifty years) has been a major source of moral authority in the Adventist church - her writings continuing to exercise authority in a contemporary society of turmoil and change. This important book, which conveys something of the general ethos of Adventism, is the first to investigate the ethics of the movement, ans so fill a notable gap in the literature. (shrink)