The letter also asks Mr. Nally and Mr. Moritz to "explain how PwC intends to overcome and resolve the appearance of impaired independence with respect to its in-progress and impending audit and review in light of nonaudit services performed by PwC and/or members of the PwC global network for Herbalife".
When contractor employees have brought concerns directly to the Energy Department, partly out of fear of retaliation by their bosses, the department has often referred those complaints back to the contractor, potentially jeopardizing the complainer's anonymity or creating the appearance of "impaired independence" at DOE.
Many individuals progress to dementia, with impaired functional independence, and some individuals develop motor impairments (including parkinsonism, ataxia, and dysarthria).
Already existing methods like Sip-and-Puff, an assistive technology that lives outside the face which people breath into a straw to control wheelchairs, and voice-activated technologies that let everyone around you to hear of your commands, provide the mobility impaired with independence, but not much privacy.
Thus, these tax confirmation services are more closely related to audit services than non-audit services (Taeger and Müller 2013), meaning that impaired auditor independence in fact is not an issue and auditors focus on the audit procedure.
Older age, increased fear of falling and impaired functional independence and mobility seemed to be related to lower likelihood of patients being maintained on osteoporosis treatment at 12 months.
"We think the provision of tax services in no way impairs our independence or objectivity," Mr. Nally said.
Mr. Vickrey and his colleagues conduct extensive background checks on directors, looking for relationships with management that could impair their independence.
On one hand, the conflict-of-interest theory predicts that high compensation level is associated with more RPTs, because it may impair the independence of directors, making them vulnerable to managers' influence.
Research indicates that Big-4 auditors possess more reputational incentives than smaller auditors and thus are less inclined to impair their independence for one client (Francis 2004).
The Platt Amendment, summarized by Thomas A. Bailey in "Diplomatic History of the American People": #Cuba was not to make decisions impairing her independence or to permit a foreign power [e.g. Germany] to secure lodgment in control over the island.
