| Resumo: | The audit assumes a primary role in the continuity of organizations by conducting tests on control systems that aim to mitigate risk and obtain reasonable assurance about the reliability of financial statements. Independence becomes central in this sense, but nowadays and with the current paradigms of our society, it is a problem that auditors are constantly subject to in the course of their duties. Initially, there was a theoretical framework for the audit, the auditor's independence and the underlying theme. In this context, the focus of this study is the auditor's independence and the factors that can influence this independence.
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