PERCEPTION OF AUDITOR INDEPENDENCE BY TUNISIAN FINANCIAL PREPARERS: AN EXPLORATORY STUDY

Abstract

This study aims to determine the factors influencing the perceived independence of the external auditor. In order to achieve our objective , we conducted an analysis based on a first qualitative phase and a second quantitative phase. The latter is based on a questionnaire sent to 87 Tunisian financial information preparers. Our study revealed that financial information preparers build their perception by essentially favoring the reputation of the external auditor, followed by the size of the firm, professional control and legal responsibility, personal ties, incompatibilities , fees, financial dependence and auditor rotation.