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Analysis of the problem of the independence of external auditors in their particular relationships: approaches in the exercise of Big Four firms in ColombiaThe independence of the auditor is considered as the cornerstone of its exercise, which allows reflecting a true, reliable, and objective opinion on the financial statements. However, in the exercise of external auditing, situations arise that put at risk the independent action of the auditor, generating dire consequences for the users of financial information and for the auditing union itself by losing credibility regarding its own legitimacy. This research work examines the problem of the lack of independence of the auditor in his relationships with the client, making an approximation to the exercise of external auditing in the Big Four firms in Colombia.

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