The role of auditing standards and professional ethics in enhancing the independence of external auditors: A case study of a group of practitioners
Keywords:
Auditing, Auditor Independence, Auditing Ethics, Professional Auditing RulesAbstract
This study aims to highlight the role of auditing rules and professional ethics in supporting the independence of the external auditor, based on a field study conducted on a sample of 45 professionals in the Wilaya of M’Sila. The descriptive approach was adopted to build the theoretical framework, while the analytical approach was used to analyze questionnaire data and test the hypotheses using SPSS (Version 24). The results revealed a strong relationship between adherence to professional ethical standards and the level of external auditor independence. They also showed that professional ethics have a significant effect on independence, that no differences exist among job titles, and that significant differences appear based on years of experience.
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