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Declaration Of Independence Essay

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Recommended: Professional skepticism helps auditors

Meaning of Independence and Reliability:
It is substantial for the auditors to be independent when carrying out the audit engagement as the shareholders would lean on their audit report to reach any conclusion. The provider of audit services must be, and seen to be independent. In Islamic financial institutions the trustworthiness of the auditor manifolds as he would also express that whether the operations of the business are conducted according to Shariah. So what is required for the auditors in this case is.

Independence of Mind:
The state of mind that would allow the auditor to express an opinion without comprising on Professional judgements, to act with integrity and exercise objectivity and Professional Skepticism.

During the audit assignment the audit team and firm must be self-subsistent. The audit …show more content…

Where it is not possible to reduce it to an acceptable level or no protection is available then eliminate the activity causing the risk or turndown the engagement and cease it.

Meaning of Independence and Reliability:
It is substantial for the auditors to be independent when carrying out the audit engagement as the shareholders would lean on their audit report to reach any conclusion. The provider of audit services must be, and seen to be independent. In Islamic financial institutions the trustworthiness of the auditor manifolds as he would also express that whether the operations of the business are conducted according to Shariah. So what is required for the auditors in this case is.

Independence of Mind:
The state of mind that would allow the auditor to express an opinion without comprising on Professional judgements, to act with integrity and exercise objectivity and Professional

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