Independence of Auditors breached as auditors have not yet fully independent of social relations and economic ties with the audited units and yet independent in collecting and evaluating audit evidence. Independence is an important principle of audit activity. the Auditors must ensure the necessary level of independence, enough so that they can perform the audit work independently and given the objective conclusion. There is some risk that primarily affect the independence of the Auditor, such as personal interests, self test, blood ties, the excuses, threatened a clear identifiable need. they brought to the possibility of this risk to be able to ensure and enhance the independence of Auditors , from which enhance the quality of the audit, strengthening public trust in the audit results.
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