Theoretical Considerations on the Influence of the Auditor’s Independence on Audit Quality
Abstract
Although no method has been found yet to guarantee the optimum quality level for the financial information users, and implicitly the quality of accounting and audit services, the efforts concerning these aspects have lately intensified, and a multitude of elements that influence quality in audit and the accounting profession are analyzed and interpreted by many authors. In our research, we aim to analyze the manner in which ethical and moral principles, especially the auditor’s independence, may influence the quality of audit. The purpose of this paper is to stress the connection between ethical principles, responsibility and quality in accounting.References
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