uditor independence is a concept that has received much attention in recent years. Traditional accounting and auditing classes have focused on teaching the rules of independence, with less emphasis on questioning the effectiveness of those rules. Huss and Patterson (1993) suggest that making comparisons between ethics in accounting and ethics in other fields can help identify strengths and weaknesses in accounting rules, as well as aid students in identifying ethical dilemmas.

Robert Parker is a wine critic who provides opinions to wine consumers through his journal, The Wine Advocate, subtitled “The Independent Consumer's Bimonthly Guide to Fine Wine.” This exercise will give you the opportunity to study independence in an unrelated field (i.e., “out of the box”) with hopes that you will develop your own views and attitudes about independence and later apply those values and skills to accounting.

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