Percepción de factores que afectan la independencia del auditor externo: estudiantes y profesionales de auditoría
The current study aims to describe auditing students and professionals’ perceptions about external auditor independence, considering the restrictive measures brought by legislation. Through a Likert scale, the participants valued diverse variables related to non-audit services, auditor size, client size, client-auditor relation, and rotation and tenure of the auditor. The results agree with similar research in other countries as well as with legislation, showing that the client-auditor relation, auditor tenure, and the provision of non-audit services are perceived to negatively impact on external auditor independence. On the other hand, auditor size and auditor rotation are perceived as factors which improve external auditor independence, whereas there is an indifferent perception on client size. Statistically significant differences between groups were only found on auditor tenure, while additional analysis revealed differences due to professional experience and the number of audit-related lectures hold by the students.