FACTOR-FACTOR THAT INFLUENCING INDEPENDENCE OF PUBLIC-SECTOR AUDITOR: A LITERATURE REVIEW

نویسندگان

چکیده

The study of public sector audit is a relatively large, complex, unexplored and under-recognized field. Therefore, researchers call for more studies on audit, especially in the context developing countries. This article gives review academic pertaining to public-sector auditors’ independence factors affecting independence. literature implemented based published papers 20th century prestigious journals related audit. Firstly, we explain definition clearly. Secondly, organize our around three main threats independence, namely, (a) political manifestos, (b) auditor tenure, (c) relationship with auditee. For each threats, this discusses effects threat Additionally, conclude that proofs together recent changes, provides future auditor’s

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ژورنال

عنوان ژورنال: Indonesian journal of accounting and governance

سال: 2023

ISSN: ['2579-7573', '2715-5102']

DOI: https://doi.org/10.36766/ijag.v7i1.340