THE IMPACT OF PHYSICAL FACTORS, BEHAVIORAL AND ENVIRONMENTAL INDEPENDENCE OF THE AUDITORS IN THE REPUBLIC OF YEMEN

Abstract

The objective of this research is to scrutinize the impact of physical, behavioral, and environmental factors on the independence of auditors. The study was conducted in the Republic of Yemen. To achieve the objective of the study, the researchers have done the theoretical part of this study through office survey on the books, the periodicals, the electronic websites, the laws, the instructions, the profession behavioral codes, the standards of relevant international accounting and auditing. A questionnaire has been distributed among the Heads of Auditing Departments in auditing companies in Sana’a.  The study recommended the need to abide by the rules of professional conduct from the International Federation of Certified Public Accountants, and the Laws and regulations related to strengthening the independence of auditors.