Independence has been constantly a large worry in the auditing job. Scandals such as the failure of Enron has lifted the value of independence of auditing. Based on Akpom and Dimkpah, audit independence refers to the capability of the exterior auditor’s conduct concerning integrity and impartiality in the auditing, (Akpom http://essay63851.blogpostie.com/33801567/details-fiction-and-essay