Independence is a pillar of the continuity of the audit profession
Abstract
Independence is the cornerstone of the review process, as it loses its content if the auditor loses his independence, and this issue has been of great importance, especially after the financial scandals represented by Enron WorldCom, which led to the emergence of various laws to support it and to amend the factors of independence.
The study concluded that independence is largely related to the moral factor, as it is a relative case related to the psychological side and the context in which the references work.
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