Introduction 'Auditor independence is one of the most important issues in accounting practices today. Independence increases the effectiveness of audit by providing assurance that the auditor will plan and execute the audit objectively.' (Myring and Rloom, 2003, p31). The role of the auditor is to confirm the reliability of the statements produced by managers, and go behind the data to find out the evidences. So, the independence of the auditor is critical to the value …showed first 75 words of 946 total…

…showed last 75 words of 946 total…a legal way. But the effective way to help the auditor is not only the letter of the law and the professional statements but also the major accountancy practices recognize the need for independence in spirit. List of References Glynn, J., Perrin, J. and Murphy, M. (1998) 'Auditing and management', Accounting for Managers, 2nd edn, London: International Thomson Business Press, 119-124. Myring, M. and Bloom, R. (2003) 'ISB's Conceptual Framework for Auditor Independence', CPA Journal, 73, 1 (Jan2003), 31-35