Introduction 2 . The International Federation of Accountants (IFAC) (2012) reveals five threats to auditor independence: self-interest, self-review, advocacy, familiarity, and intimidation. Rampton presented both opinions about procrastination and why we procrastinate supporting that it is not bad. In large firms, this threat can be addressed by separating the accounting and auditing work between two distinct teams or partners that operate independently of each other. However, that mandatory rotation is primarily a safeguard of the appearance of independence. Kohlberg’s CMD implies that higher levels of ethical development should result in more ethical behavior. Monitoring and penalizing independent auditors behavior reduce the frequency of independence violations when the probability of losing a client is small, but the frequency of violations is not reduced when the probability of the loss of a client is high. Advocacy The relative importance of each of these threats varies based on the details of the individual audit firm-client relationship, but most of the threats exist in every auditor-client arrangement. UK, European Commission, Australia, IFAC as well as Mauritius framework identify five threats by the approach of "threats and safeguards" approach. So, recognizing the difference between interests and incentives of different generations and related business results can be considered as an important component in the development of effective recruitment tools, training methods, processes, employment and employee benefits packages (Leschinsky & Michael, 2004). Experimental research has documented that auditor judgments can be impacted by incentives which, in turn, can negatively or positively influence the quality of the audit process. Before an audit engagement, it is crucial that each member of the audit team review the five threats to independence. The existence of these frameworks does not mean that these above safeguards are always effectively applied. 1999). The most effective way to ensure the reality of independence is to provide guidance centred around a framework of principles rather than a detailed set of rules that can be complied with to the letter but circumvented in substance. -To determine the factors associated with the decision-making process of an auditor; ethical, moral and independence in judgment-base decisions. Where little or no judgment is required in certain circumstances is unlikely that incentives to compromise independence will result in reduced audit quality. 2000). According to IBS (Independence Standards Board, 2000) the threats to auditor’s independence are the sources of possible bias that may compromise, an auditor’s ability to make unbiased audit performance. Potential Independence Threats. Auditors find themselves under greater pressure when issues come up at last minute and that there is no time to research matter properly. I have chosen to concentrate on how the provision of non-audit poses a threat to auditors' independence, (Online). According to the UK, European Commission, Australia, IFAC as well as Mauritius framework there are four safeguards against these threats are identified (Vivien Beattie and Stella Fearnley, September 2002, "Auditor Independence and Non-Audit Services): regulatory safeguards and sanctions either emanating from legal or professional requirements e.g. Self-review . Another threat to auditor independence is self-interest. But in order for that report to have credibility with investors, to add value to the process and investors, it must be issued by a person or firm that the investor perceives is free of all conflict- conflicts that may or will in part weight on or impair the auditor’s judgments about the accuracy of the numbers" (pp. (Fearnley, S.and Beattie, V.and Brandt, R.(2005) Auditor independence and audit risk: a reconceptualisation. • Commitment of the workers According to Okolie (2007), "audit independence equates the term with an attitude and approach of objectivity (being unbiased, fair and impartial) and integrity (being intellectually honest". Here the auditor may have a financial (or other) interest in a matter. Talking about a threat to independence, Rusmanto (2017) refers to any possible circumstance that may end up impairing the professional judgment of an auditor. Stakeholders and regulators due to their concerns for the audit quality have criticized the auditing profession. 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