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Auditor independence threats and factors affecting independence

Wakil, Gana Kafiya and Alifiah, Mohd Norfian and Tijjani, Alhaji Ali (2019) Auditor independence threats and factors affecting independence. International Journal of Recent Technology and Engineering, 8 (3S2). pp. 917-923. ISSN 2277-3878


Official URL: https://dx.doi.org/10.35940/ijrte.C1253.1083S219


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 on independence. The method employed for the research isadesksystem of research design, in which data were collected through secondary sources such as journals, books and internet materials. The finding of the review indicates that the most mentioned threats to auditor independence are non-audit services, audit tenure, auditor-client relationship and client importance.Independence continues to be a problem when it comes to finding out how accurate and credible investor financial statements are. The leading factor of the independence of the auditor was not evident, but other researchers ranked them based on importance because of their belief that they chose to experiment

Item Type:Article
Uncontrolled Keywords:Factors affecting, auditor-client relationship
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:International Business School
ID Code:88107
Deposited By: Siti Norlela Isnin
Deposited On:15 Dec 2020 10:49
Last Modified:15 Dec 2020 10:49

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