Abstract: The primary aim of this study is to find out the factors affecting the independence of the external auditor in the auditing profession, which is considered one of the main factors that has a great effect on the profession of auditing and diagnose those the factors which are classified into objective factors and other personal which affects to varying degrees on independence of the external auditor, and In order his help avoid the negative effects of these factors on the independence , has been highlighted on literature of independence of the external auditor in the auditing profession and has been used both of the historical approach, inductive approach and descriptive approach to determine the impact of the factors on independence of the external auditor. The study has reached a number of findings the most important of that the auditing standards and professional behavior are the most impact factor on the independence of the auditor and that the integrity, honesty and truthfulness of the qualities that must be provided by the independent auditor. The study concluded with a set of recommendations the most important that there is a need to adopt all policies and procedures that lead to preserve the independence of the auditor, especially creating the environmental circumstances leading to the achievement of the required independence and participating in achieving the required quality for the auditing profession.
Keywords: External Auditor Independence, Audit Performance, Audit Quality.
Title: Factors Affecting the Independence of the External Auditor within the Auditing Profession
Author: Hasen Mohamed. A. Albeksh
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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