Abstract
The neutrality and independence of Auditors is the backbone of review process. Hence, scrutinizing the impact of physical, behavioral, and environmental factors on the independence of auditors in the Republic of Yemen. The laws, the instructions, the profession behavioral codes, the standards of relevant international accounting and auditing an enquiry undertaken by distributing questionnaire, among the Heads of Auditing Departments in auditing companies in Sana’a. The study recommended the need to abide by the rules of professional conduct from the International Federation of Certified Public Accountants, and the Laws and regulations related to strengthening the independence of auditors. It is evident from all fact that Auditor expresses opinion in financial statements in accordance with International Standards help reduce administration pressure on him.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
