Assessing Auditor's Independence as a Tool for Achieving the True and Fair View of Financial Statement

Student: IDONGESIT MOSES SILAS (Project, 2025)
Department of Accountancy
Heritage Polytechnic, Ikot Udota, Akwa Ibom State

Abstract

Auditor's independence is the bedrock of the reliance of any form of audit
report in accounting profession and is a major attribute to ensuring accountability however. The ultimate aim of this research work controlled
or censored auditing is to assist owners of business the true and fair view
of the financial statement as well as give insight into how its independence
to have a positive correction on the report they give which is being relied
upon by users. The researchers employees primary data (questionnaire and personal interview) in its data collection. It was discovered or found
out that closeness can impaired an auditor's independence. Conclusion was
made that independence has been noted is at the core of the accounting profession the very essence that gives an auditors work its _ it was as
well recommended amongst others that seminars and lecturers should be
conducted for auditors to enable them appreciate their profession the more 20 maintain their. personal integrity despite the adverse situation in the country, knowing full well that a good name is better than

Keywords
assessing auditor independence achieving financial statement
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