Impact Of Statutory Auditors Independence On Audit Quality A Study Of Akintola Williams Deloitle (Chartered Accountants):- Kalu Emeka I

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.