Introduction
'Auditor independence is one of the most important issues in accounting practices today. Independence increases the effectiveness of audit by providing assurance that the auditor will plan and execute the audit objectively.' (Myring and Rloom, 2003, p31). The role of the auditor is to confirm the reliability of the statements produced by managers, and go behind the data to find out the evidences. So, the independence of the auditor is critical to the value of auditing. …
