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Anne Aylor Case

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How to improve and maintain the independence of external auditors
Auditor's responsibility is to give advice based on the company's annual financial statements. A company will work with the auditor's annual report of the decision. So this is an important auditor to provide accurate reports. (Dr Jill, Professor Robin)[online]
An independent auditor to give the opinion that is no other factors. It includes human, economic, monetary, and so on. Their view is that there is no limit, and give them the freedom to express their views based on their expertise. Besides, they must be clear and to ensure no errors in the opinion. As they say is a company in important business decisions. Although this is the advice given by person, but as a professional auditor should reduce accidents.
Professional auditor must be independent of its work. When problems occur, they must be the cooling time and the time taken to solve the problem, without any confusion. An independent auditor must be a smart, intelligent person. Because they know how to handle and solve their own problems without people help.
Code of ethics
Code of ethics is formed to help the auditors aware to the areas where ethical pressure may exist and be in dependent all the time. Independent auditors are not only responsible to their client but also the public interest. Therefore, they should follow the code of ethics. (Sagar, Mead, Bampton, 2008)
There are some fundamental principles in code of ethics which must followed by them. Firstly, the external auditors must integrity which means they must straightforward and be honest. If they find that any information contains a materially false, they should not be associated with reports. Next principle is objectivity where the external auditors must not allow bias, conflict of interest and should not influence by the others when making decision. (ACCA, 2007)
Besides,

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