Auditor Independence Education Materials

The award-winning 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

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