Auditor independence threats and factors affecting independence

• Main Authors: Wakil, Gana Kafiya, Alifiah, Mohd Norfian, Tijjani, Alhaji Ali
• Format: Article
• Language: English
• Published: BEIESP 2019
• Subjects: H Social Sciences (General)
• Online Access: http://eprints.utm.my/id/eprint/88107/1/MohdNorfianAlifiah2019_AuditorIndependenceThreatsandFactorsAffectingIndependence.pdf; http://eprints.utm.my/id/eprint/88107/; https://dx.doi.org/10.35940/ijrte.C1253.1083S219
• Institution: Universiti Teknologi Malaysia

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 re...