Thesis Auditor Independence

- To determine the actions taken in Mauritius to ensure confidence in auditors’ work to the public by manipulating audit quality, audit failure, earning management, the audit process as a whole An audit is basically an examination of a set of records, both financial and non financial, to ensure that they can be relied upon in terms of accuracy and completeness.

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-To determine the factors associated with the decision-making process of an auditor; ethical, moral and independence in judgment-base decisions.

-To determine the extent to which Mauritius framework protect auditors’ independence. -To analyse the impacts that auditor independence and audit risk have on audit work and hence public confidence.

Auditors have the main aim to assure the trust of the public.

Concerns are shown towards both the competence (discovering a problem or making a correct judgment) and the independence (disclosure of the problem by the auditor) of the accounting firm (Duff, 2004).

One finding, however, contradicts our general thesis.

We find that commitment to one’s client does not necessarily result in a loss of commitment to the core professional value of independence.

This issue results in a lack of confidence on part of the public.

Ethics have been observed to play a key part in the work of auditors.

It evaluates the statutory framework supporting the accountancy profession; education and training of accountants; professional accountancy organizations and ethics; accounting and auditing standards; and monitoring, enforcement, and oversight of the profession.

The link between auditor independence and audit risk is closely linked.


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