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
For the full publication, please contact the author directly at: silasidongesit63@gmail.com
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Institutions
- Covenant Polytechnic, Aba, Abia State 1
- Covenant University, Canaan Land, Ota, Ogun State 4
- Crawford University of Apostolic Faith Mission Faith City, Igbesa, Ogun State 2
- Crescent University, Abeokuta, Ogun State 1
- Cross Rivers University of Technology, Calabar, Cross Rivers State 142
- Delta State Polytechnic, Ogwashi-Uku, Delta State 11
- Delta State Polytechnic, Otefe, Delta State 12
- Delta State University, Abraka, Delta State 138
- Ebonyi State University, Abakaliki, Ebonyi State 17
- Edo University, Iyamho, Edo State 10