But in one way or the other auditor independence is threatened.
People are taught the professional behavior; integrity, objectivity and independence.
But have regulatory framework and education been able to instill complete independent (both in fact and in appearance) in the work of auditor?
Part 2: The impact of both auditor independence and audit risk on the main elements related to an audit work; audit quality, audit failure, earning management and the audit process, to ensure confidence for the public interest.
-To highlight the importance of auditor independence and how it is fundamental to public confidence in the audit process.