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.
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