Professional Independence And Quality Control In Audit Practice Of Selected Accounting Firms

IN UYO ABSTRACT The failure of many business organization after an unqualified audit opinion has been given by the external auditors in the same accounting year, have made the public to question the credibility, independence and integrity of external auditors. This research work was carried out to: Find out the challenges to auditors independence in an audit and The methods and techniques adopted in ensuring independence. The population of the study was made up of employees of two (2) selected audit firms in Uyo. A sample size of twenty four (24) auditors were selected and a primary data we…