Independence has been generally a tremendous issue from the auditing career. Scandals such as the failure of Enron has elevated the necessity of independence of auditing. Based on Akpom and Dimkpah, audit independence refers to the capability in the external auditor’s conduct regarding integrity and impartiality during the auditing, (Akpom http://essay96295.ampedpages.com/New-Step-by-Step-Map-For-essay--39117227