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Financial Reporting Council

Report on Auditor Independence

2005-06

Preliminaries

Abbreviations

Contact officer

Executive Summary

Introduction

Auditor independence in Australia

1. Systems and processes of Australian auditors

2. Quality review programmes of the professional accounting bodies

3. Disciplinary procedures of the professional accounting bodies

4. Teaching of ethics by the professional accounting bodies

5. Compliance with audit-related disclosure requirements

6. Other independence-related issues

International developments in auditor independence

Appendices

Appendix A - FRC’s auditor independence functions

Appendix B - FRC’s performance of its auditor independence functions

Appendix C -Consultancy on quality review programmes of the professional accounting bodies

Appendix D - Consultancy on disciplinary procedures of the professional accounting bodies

Appendix E - Consultancy on teaching of ethics by, or on behalf of, the professional accounting bodies

Appendix F - Matters arising from 2004-05 independence report

Appendix G - Auditor independence functions: 2006-07 work programme