Auditor Independence Threats and Factors Affecting Independence
Abstract:In various professional standards and regulations, the accounting profession has generally described independence as a lack of specific interests and relationships that are presumed to affect auditor objectivity. An auditor must be watchful to any harmful impacts on his planning, investigation, or reporting to preserve independence under the numerous pressures from clients. This article reviews auditor independence literature and factors affecting independence in order to determine the effects of the factors o… Show more
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