638pp . About the author and the book :: Agustín López Casuso noted in The independence of the auditor to be auditors who lead the development of the rules governing them . He claims that what is is to get indepencia thinking before formal independence that normatively set , which is being and not mind ... In my opinion, Politeness does not courageous , and regulations try to make it difficult for dependency relationships are established, acting on what can somehow be verified. As in any activity control , regulate in some cases may mean that independence hinder pursued, but the emission standard must be born consideration of the pros and cons and persecution of the prudent ... By course that auditors should be involved in policy development , but whoever controls them and who review the rules to prevent abuses should be someone independent . The auditors are very critical of others and we got tired of recommending the segregation of duties , medicine that we apply to ourselves ... Look no being removed , so are desirable both as formal independence of thought.
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