Analysis factors that enhance Auditor's Independence. Case Study: Auditing Firms in Hass Petroleum.
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Date
2011-11
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University, College of Economics and Management Sciences .
Abstract
The study analyzed the factors that enhance auditor independence. a case study of auditing
department in Hass petroleum. These factors include auditor's tees. tenure or the audit. size of
the audit firms. audit committee. professional relationship. family relationship and gill and loans.
Data""' collected Lhinl! structured questionnaires and analyzed and pnc>sentcd using li·cqucncy
tables :md gmup hnr graphs. The study reveals that there are those 1;1etors that compromised
auditnr·s independence and they include: family relations. profession relationships gill and loans
audit lee. The study a IS<> li>und out that most of the auditing flnns emphasize on the importance
of auditor·, independence. The entire study has been summarized into live chapters as ll1llol\s:
Chapter one: it addrc"es the general introduction to the study. background inl(wmation.
statemc·nt ol' thc problem .. study objectives, research questions. signilicancc nr the stud0. and
limitation or the study and the definition oftenns.
Chaplet· l\\o: :tddrc.'Sc's the literature review and expand on the theoretical and conceptual
f'rame1vork and the past studies carried out by the scholars in the topic.
Chapter three: addresses the study design and methodology adopted. it [!1\'CS the tmgct
population. sampling design. instruments for data collection procedures and analysis.
Chapter l(nlr: it addresses data analysis and presentation. the data collected has been presented
both LJLI:Intitativcly and qualitatively. This has been l{lllmved by a discussion ol.thc study results
and linn I presentation nl"thc study findings, their relationships with research questions.
Description
A research report submitted to School of Business and Management in the Partial Fulfillment of the Requirement for the Award of Bachelors
Degree in Business Administration of Kampala International
University.
Keywords
Auditor's Independence, Factors, Analysis, Hass Petroleum