Auditor independence threats and factors affecting independence

• Main Authors: Wakil, Gana Kafiya, Alifiah, Mohd Norfian, Tijjani, Alhaji Ali
• 格式: Article
• 語言: English
• 出版: Blue Eyes Intelligence Engineering & Sciences Publication 2019
• 主題: HF Commerce
• 在線閱讀: http://eprints.utm.my/id/eprint/88703/1/MohdNorfianAlifiah2019_AuditorIndependenceThreatsandFactorsAffecting.pdf; http://eprints.utm.my/id/eprint/88703/; https://www.ijrte.org/wp-content/uploads/papers/v8i3S2/C12531083S219.pdf

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 r...