Independence Education Materials
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Auditor Independence Education Materials
The Auditor Independence Education Materials (AIEM) were developed by Deloitte & Touche LLP in conjunction with the University of Illinois Center for Professional Responsibility in Business and Society. The AIEM include a video, five case studies, a student handout, and an in-class laboratory market game. The purpose of the materials is to help facilitate students' learning about core concepts, real-world applications, and prevailing rules related to auditor independence
The materials cover five key areas of independence from the perspective of regulators, financial-statement users, auditing professionals, and academics. The five key areas include:
- What independence is and why it's important
- Professional skepticism
- Serving the public interest
- The public accounting profession and its role in capital markets
- The independence concepts and rules that apply to a public accounting firm and its professionals
Students can access materials through a dedicated student page with links to the video, video discussion questions, student handout, case studies, and case study questions.
Certain materials are only offered to college faculty members through a dedicated password-protected website. These materials are provided free of charge and include:
- Suggested uses of the auditor independence education materials
- Index of targeted learning objectives
- In-class laboratory market game
- Suggested solutions to the case study and video discussion questions
- Teaching notes to the case study and video discussion questions that include additional information and relevant research on the topic being discussed
Register for Faculty Access
If you are a college faculty member and are interested in obtaining these free materials, please fill out the brief registration form by follwing the link below. Once registered, a username and password will be emailed to you within two business days and this will allow you to access the secure website.
Sign in to the secure faculty website by following the link below.
Disclaimer: The Auditor Independence Educational Materials (the “Materials”) are provided as an educational tool by Deloitte & Touche LLP (“Deloitte & Touche”). The purpose of the Materials is to inform and educate students about auditor independence and various auditor independence viewpoints. Deloitte & Touche does not endorse the views expressed or the academic research cited in the Materials. The Materials do not address all possible fact patterns and the guidance and rules presented are subject to change. All situations presented are hypothetical and suggested solutions and teaching notes do not represent Deloitte & Touche’s conclusions on any specific independence matter or situation. Deloitte & Touche is not, by means of the Materials, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services.
The nonexclusive right to reproduce these Materials without explicit written permission is hereby granted to faculty in connection with classroom use, academic research, and other educational endeavors of a not-for-profit nature.