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Pathology of auditor independence and solutions to eliminate
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Mojtaba Abdoli   , Zohreh Arefmanesh * , Nazanin Bashiri manesh |
| yazd university |
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Abstract: (424 Views) |
| Auditing without independence has no meaning and value, and in fact, independence is the essence and spirit of auditing and directly affects the quality of the audit process and his opinion. The concept of independence in auditing standards is the most important condition of auditing, not having it prevents auditor's opinion on financial statements. The purpose of this research is the pathology of auditor independence and solutions to eliminate it. In the current research, based on interviews with 15 experts in the field of auditing in 1400 and based on the fuzzy Delphi method, the decreasing and increasing factors of the auditor's independence were obtained. The results of the research showed that the importance of the employer, audit fees, provision of non-audit services, auditor's financial dependence on the employer, professional competition among audit firms, auditor's tenure, communication and social ties, employer's relationship with the auditor's employers are factors that reduce the auditor's independence, which in Meanwhile, the auditor's financial dependence on the employer has a negative effect on the auditor's independence more than other factors. Also, auditor selection through smart digital systems, proper rotation of audit institutions, reputation and credibility and audit size, auditor's professional commitment and auditor's rank were identified as ways to increase auditor's independence, and auditor's professional commitment plays a more colorful role than other factors in increasing The auditor has independence. |
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| Keywords: Pathology, auditor's independence, solutions to remove auditor's independence damage |
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Full-Text [PDF 570 kb]
(113 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2022/12/30 | Accepted: 2023/05/28 | Published: 2023/10/2
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