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Auditor Independence Education Materials

Deloitte & Touche LLP, in conjunction with the University of Illinois Center for Professional Responsibility in Business and Society, has developed a program to help audit and accounting professors and other faculty teach auditor independence to their students. Auditor Independence Education Materials were created by focusing on core concepts, real-world applications and prevailing rules related to auditor independence.  The materials were designed to create a greater awareness among students about why independence is important to our profession as well as the capital markets. 

These materials include a video program and discussion questions, an in-class laboratory market game, five case studies, suggested solutions and teaching notes. Portions of the education materials can be used for undergraduate and graduate courses and may be particularly useful for introductory accounting and auditing and advanced auditing courses.

The materials are available free of charge and can be accessed at Register to receive a username and password for an in-class market game, discussion questions, suggested solutions and teaching notes. A student Web site is also available.

If you have any questions or comments regarding the materials, please contact Mark Chain, Deloitte & Touche LLP, at or Mark Peecher, University of Illinois, at

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