The provision of services other than auditing and auditor independence

Abstract

Auditor independence may be affected by the provision of consulting services to the same clients to which it provides audit services. This academic work, talks about the evolution of non-audit services in addition to proving different opinions both academic and professional about this issue and finally it reflects the new auditing law. To do this I relied on the compilation of several studies in order to get to understand if these services affect the quality of the audit and thereby the independence of the auditor, obtaining the same result in the three papers, which is not influenced by the auditor's independence.