Threats to Auditor Independence


  • Florin Ioan SCORTESCU Professor, Ph.D., Petre Andrei University of Iasi, Romania,


auditor, independence, own interest, familiarity, intimidation


Acceptance audits, according to the International Standard on Auditing ISA 200 "Overall objectives of the independent auditor and an audit in accordance with International Standards on Auditing" is based on the fact that the auditor is subject to certain ethical requirements, including those relating to independence. Code of Ethics for Professional Accountants (IFAC Code), Part A, provides basic principles that auditors must comply, namely: integrity; objectivity; professional competence and due care; confidentiality; professional behavior. If are identified threats to auditor independence, except those unimportant, appropriate safeguards should be established to ensure its independence. They should be used to eliminate those threats or reduce them to an acceptable level.


***, Audit financiar (2008). Bucuresti: Editura Irecson.

***, Ghid pentru un audit de calitate, (2012). Camera Auditorilor Financiari din Romania, Bucuresti.

Botez, D. (2005). Traditii, actualitati si perspective ale profesiunii contabile din Romania, Iasi: Editura Sedcom Libris.




How to Cite

SCORTESCU, F. I. (2017). Threats to Auditor Independence. Anuarul Universitatii "Petre Andrei" Din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice, 20, 150-166. Retrieved from

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