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It has become increasingly important in the training and professional ethics of an auditor. The objective of auditor independence is to have the auditor “be unbiased and impartial with respect to the financial statements and other information they audit”0. There are three aspects of practical auditor independence, programming independence, investigative independence and reporting independence.
Reporting independence is extremely important because it is the main objective of auditor’s independence, the prevention of any client influence on the outcome of what is to be reported. It is crucial for an auditor to not feel any need
to be loyal or favorable in their reporting towards the client...
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- The Client
- The Client
- The Client
- The Client
- The Client
- The client
- The Client
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