AN AUDITOR INDEPENDENCE ASSESSMENT SYSTEM FOR THE SELECTION OF THE AUDITOR

ABSTRACT

The auditor's role is conceived as a protector of the market. What distinguishes the profession accounting worldwide is the acceptance of responsibility to act in the interest of the public. This position can only be maintained if the accountants act in agreement with the rules of the profession and demonstrate that their services are qualitative and in compliance with professional and ethical standards. The purpose of this thesis is to present a the system of indicators for the evaluation and selection of the independent auditor, which receives considers the underlying aspects and specifies the variables and indicators that make it so applicable. 

The system has been elaborated taking into account aspects Social Responsibility, Qualification Professional and Ethical Principles, which are considered fundamental in the assessment. aspects mentioned make up the variables of the study, which are then broken down into a total of twenty-seven subvariables, determining the minimum points for the application of his.

The population was formed by all professionals with the title Approved Accountant, the list of which is published on the official website of the Institute of Certified Accountants.

The sample consisted of the first group of interested parties who participated in the process evaluation.

The results show that 8.33% of the total sample have achieved positive results which confirm that professionals who aspire to be independent auditors need to be trained and educated in accordance with the requirements of quality standards

determined by the market and which basically include: Social Responsibility, Qualification Professional and Ethical Principles.

Keywords: Social Responsibility, Professional Certification, Ethical Principles, Selection of independent audit staff.