Question: Auditors also play a vital role in the capital markets, in part because of their impartial and objective judgment about companies' financial reporting. The integrity

Auditors also play a vital role in the capital markets, in part because of their impartial and objective judgment about companies' financial reporting. The integrity and the credibility of their judgment are critical. They're reinforced, of course, by auditors' independence from company management, and just as auditors need to continually monitor and assess their maintenance of independence from their audit clients, we as regulators also need to monitor and assess our own auditor independence rules

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