Suggest how the independence of an auditor may be strengthened

Auditing and Assurance Revision Questions and Answers

The auditor or any one closely connected with the firm should avoid accepting gifts in kind from the client or an officer of the client company, unless the value of the benefit is modest.
Similarly, to strengthen independence, an audit practice or any one closely connected with it should not make loans to its client nor receive loans from clients.
The auditor should be allocated free working space clear of management offices and only interacting with staff when necessary.
The auditor should avoid unnecessary encounters with management outside office hours, unless the meeting is of an official nature, for as long as the auditor is the auditor of the client.



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