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For personal factors: 1. The existence of personal or financial interests of the relations between the Auditor and management of the audited entity or one of its important. 2. Auditor to the acceptance of gifts or receiving the benefits of the controlled management or employees. 3. Auditor to monitor the continuity of the audited entity for a long period of time. 4. preconceived ideas about people or organizations, programs or controlled activities. 5. political biases by references. (B) For external factors: 1. Low salaries and wages charged by Auditor level. 2. Restrictions on the device allocated funds. 3. Auditor compliance pressures for supervisors on the review process. 4. The estimated budget allocated for the implementation of the audit function of time pressure. (C) For regulatory factors: 1. Some of the weakness of the exercise device powers conferred upon him by law. 2. The lack of attention to the reports and recommendations of the device. 3. The absence of a constitutional text establishment of the Central Organization for Control and Accounting. 4-emphasis on financial control and poor performance control. 2. a positive impact on the independence of auditors by relative importance of factors: A case of personal factors: 1. The use of specialist advice. 2. increase the legal liability of the references ..
