أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
The Independence of the auditor is primary to any assurance engagement because an auditors dependence/relation can cloud his judgement and objectivity. And even if the auditor's judgement is objective it might not appear the same to the user. Imagine my sister/mother telling the whole world I am one of the most competent auditors out there and compare the credit worthiness of the same comments by my boss who is not related to me. Hence an auditor not only should be independent but should also appear to be so.
Because of limited control and regulation of accounting standards
