ABSTRACT
This research study is carried out to examine
the impact of statutory auditors’ independence on Audit quality. The problem of
expectation gap has been of great concern to the accounting and auditing
profession since the major aim of the statutory auditors is to ensure the
credibility of every audited financial statement. Also in this research work,
the impact of statutory auditors independence on audit quality which critically
evaluates the variable impairing on auditors’ independence and the importance
ol statutory auditors independence were examined. The emphasis was on Akintola
Williams Delottle Chartered Accountant. The data used for this research were
collected from both primary and secondary sources. The relevant data collected
were analyzed using correlation analysis model. This study concluded that
statutory auditors independence has significant impact on audit quality and
also the statutory auditors none compliance with the ethics of auditors
independence affects the audit quality stringent measures to discipline erring
auditor, and also rotation of statutory auditors to improve their independence
are recorded. Statutory auditors should also comply strictly with the code and
conducts of independence towards their audit report.
KALU, I (2024). Impact Of Statutory Auditors Independence On Audit Quality A Study Of Akintola Williams Deloitle (Chartered Accountants):- Kalu Emeka I. Repository.mouau.edu.ng: Retrieved Nov 21, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-statutory-auditors-independence-on-audit-quality-a-study-of-akintola-williams-deloitle-chartered-accountants-kalu-emeka-i-7-2
IFERE, KALU. "Impact Of Statutory Auditors Independence On Audit Quality A Study Of Akintola Williams Deloitle (Chartered Accountants):- Kalu Emeka I" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 21 Aug. 2024, https://repository.mouau.edu.ng/work/view/impact-of-statutory-auditors-independence-on-audit-quality-a-study-of-akintola-williams-deloitle-chartered-accountants-kalu-emeka-i-7-2. Accessed 21 Nov. 2024.
IFERE, KALU. "Impact Of Statutory Auditors Independence On Audit Quality A Study Of Akintola Williams Deloitle (Chartered Accountants):- Kalu Emeka I". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 21 Aug. 2024. Web. 21 Nov. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-statutory-auditors-independence-on-audit-quality-a-study-of-akintola-williams-deloitle-chartered-accountants-kalu-emeka-i-7-2 >.
IFERE, KALU. "Impact Of Statutory Auditors Independence On Audit Quality A Study Of Akintola Williams Deloitle (Chartered Accountants):- Kalu Emeka I" Repository.mouau.edu.ng (2024). Accessed 21 Nov. 2024. https://repository.mouau.edu.ng/work/view/impact-of-statutory-auditors-independence-on-audit-quality-a-study-of-akintola-williams-deloitle-chartered-accountants-kalu-emeka-i-7-2