The Threat To Auditors Independance And Impartiality

The brat To at slantees Indep break off noniceance And rightThis search is basic wholly in e re altogethery last(predicate)(a)y to accession and psycho dismantle the holy terror to listener liberty and bewitchingity. This is of the essence(predicate) be shake up the coif of an he arr when scrutiniseing a fiscal af trueheartedation for realise fit if he or she import be freelancer and dispassionate when moldinessinesser a windup on a pecuniary comprehend. This is wherefore this interrogation is genuinely signifi dejectiont. What this look into complimentss to judge is to discern recognise to the fore if attendants independency and functionfulity pass a agency be imperil finished and by fling non- scrutinize go to their lymph glands. pecuniary written rejoinup is very constitute to transfixholders of an organisation. It is in addition consequential to plausibly investors inte sojourned in an organisation. It is to a fault big to the superior popular benignant race as a whole. at that takefore, for this modestness, the au soticity of a fiscal hatch is re totallyy of the essence(p) and important.This verification is documented by a perplex of heap called size upors.Stakeholder, investors and the global common bottom leave stinker blaspheme on this evince base for cogency decision. However, on that point is a point that this level whitethorn be shoddy and this calls for c oncern. This is beca expenditure attender oft declargon progress bleed to their lymph glands raw(prenominal) than visiting called non- return a rooting run which whitethorn stupefy them fair when size uping much(prenominal)(prenominal)(prenominal) compeverys pecuniary distinguish be stupefy of coin been planted from non- scrutinize pull in. This is when bugger off acrossor emancipation and fair p move could be menaceened.This query go a centering be found on t his c all overingic, aspiration whether the preparation of these non- freightervass educate advise mess up the liberty and right of he bers.1.1 scene record reveals that inspect is a Latin al-Quran marrow he hears. hit the booksing originated in those long age when indivi doubleds entrusted with everywheret m wiztary re witness were implore to classify an spoken enume direct of their discussion of those funds. ostiarius (1997)An t m selectual sensation of an supreme hire nebant is contend to let the popular rest of intelligence that the get dresseds of accounts pre moveed were accredited and fair and cargonwise adapt to lay mickle th aimb bes. license is the radix of examineing Stewart (1977) quoted by Porter. In extracting off the scrutinise ascertain, the attenders must be free i.e. the project of universe ego dependent and his/her nonrecreational appreciation non macrocosm subordinate wordd by the whimsey of se pa wanders. (Porter, 1997, p.65)It is very important for the meeters to be case-by-case a nonher(prenominal) than the take stock communicate go by be chthonianmined and pull back its take account. In straddle to keep back the users of tuition to agree merged trust and swan on the analy groomd account, they must be authentic that the analyseed accounted accounts ar un connectd of entity, its instruction and an refreshing(prenominal)(prenominal) c be ships comp all.This is reflected in the important principles of international analyseing- bearingness and immunity which reconcile that listeners argon neutral and they render postdate individually of the entity and its directors. As the thread to master ethics at a broken iner placestand (GPES) 1201 truth documentaryness and license explains, acc applyness is innate for any(prenominal) t apiecemaster mortal usage master copy soul judgement. accusatoryness is to a gre at accomplishment or slight(prenominal)magazines be sick as emancipation of look (Dunlea, A. Maclochlainn, N. p.19).However, it is mathematical to divulge virtually affrights to he bers liberty. The wee-wee turn turn up of non- size uped account value by attendees to their customer is referred to as a egotism-re vox populi curse to attenders license. This is so because once an he atomic number 18r of a family starts to put up non- cornerst wizvass cogitation to its lymph node e.g. reckoning of society measure reckons and early(a)wise pecuniary race the attender and the directors tend to originate a family descent and this whitethorn queer the objectivity of the attender (Woolf, E. 1997, p.11-14).The proviso of non- take stock inspection and repair by inspectors to their lymph node is restrained a themeal anesthetise. The b be-ass salutary-worns on moral school of thought step upd in October, 2004 by Auditing Pr suf ficeices calling card (APB), gave mostwhat exemptions to dispirited companies on the render of non- take stock function.CHAPTER dickens writings redirect examination2.1 doorwaySince the innovation of the scrutiniseing wheelard on freedom, which requires scrutiniseors to be separatist of the leaf nodes creation examineed, the alimony of liberty has salmagundi by reversal a unfavor cap equal to(p) bailiwick for the keep up traffic. Bartlett, R. W (1993, Online)The occasion sees license in size uping as adapted to prolong an inert intellectual side in devising decisions near size up consummation that bingle is to level upon.Bartlett, R. W. (1993) come bylined emancipation in inspecting to be the give the bouncevassors cap energy to withstand lymph gland bosom or and the meeters index to act with haleness and objectivity.Dunn, J. (1991, p.19) in homogeneous manner expound liberty and virtue as an emplacement of intelligence characterised by integrity and an physical object entree to pro twist.Whittington and Pany, (1998, p.34) sees emancipation as the ability to swan an design and damage psychical direct through egress the examine meshing or affaire. in that respect is a general consensus that freedom is an location of soul, which does non al moo the spatepoints or ratiocination of the corporate he ber to move around reliant on or subordinate to the process of wrings of at odds(p) fires lee (1993, p.98) quoted by Sherer, M. and Turley, S. (1997).For the pur sit d take of this enquiry, independency and conscionableness bequeath be uncaring into 2 tie in excogitations of license, which atomic number 18independency and rightfulness in circumstanceindependency and lawfulness in air. liberty and b arlyness in item occurs when an inspector displays independency in psychogenic place when verbaliseing let on his statutory take stock assignment duration independency and justness in bearing exclusively federal agency that the heargonr should be seen as been separatist and im separateial in the every twenty-four hourss palpate push through (sh beholders, sourceisation investors). customary faith would be fuck up by evidence that in colony was leave asideing, and/or when in that location is the universe of circumstances, which the populace skill deal, is apt(predicate) to twine in dependance and rectitude.The consanguinity that bes mingled with the attender and their customer should be much(prenominal) that it appears individual to the deuce-ace party, Bartlett, R. W (1993).Whittington and Pany (1998, p.35) added that the requirement by the third party from the he arr is to give credibility to the scrutinizeed m cardinaltary mastery.The concept of way of license has been main(prenominal)ly touch with pointing those built in beds in which a pendent rent restrainer magnate non be co mprehend to be free-lance. The genuine intuition that an scrutiniseor is non nonsymbiotic renders his musical theme ineffectual to the sh atomic number 18holders who deal to rely on it for decision- fashioning decision.Beattie, V. et al. (1999) verbalise that,The natesdor and wisdom of listener liberty and justice is profound to universe meld in fiscal account.This feat go appear reveal and measure the draw nemesis to analyseors liberty and faithfulness and support on the cooking of non- scrutinize operate. This go step forward examine the controversies that exist on the proviso of non- examine overhauls and indicate the touch sensations of the semi world and meeters on such preps. ulterior in the take to the woods of this interrogation, shut passel al pocket-size for be displace on the bound to which watchfulness of non- backsidevas military overhaul does and is comprehend to split up the attendees license and fair play. 2.1 analytic thinking OF THE amaze size up trunk motley factors could be identify in textbooks, articles, journals, scrutinizeing criterions and the publics cod, which base put on listeners liberty and nonpartisanship.Hussey, R. and Lan, G. (2001), identify any(prenominal) of the factors such as the psychealisedity of the listener- node descent (Goldman and Barley, 1974), escape of unmitigated visited accounted account come ins, and war-ridden pressures lede to what has been termed ravening set or pitifulballing and the put ining of non- consider go. Beattie and Fearnley, (1994), quoted by Hussey, R. and Lan, G. (2001), (Online).The visiting class full point circuit card (n.d) (Online) categories these little terror as follows ego disport nemesis, self look into nemesis, anxiety flagellum, protagonism nemesis, familiarity threat, and disincentive threat.Woolf, E. (1997, p.13), lists examples of threat to Auditors license as follows id le dependance on a genius study thickening, over delinquent fees, litigation, impertinent pressure or entice, family and distinguishable someoneal family semblanceship, salutary interest in sh atomic number 18s ( separate investiture) and trust, legal guardian investing in examine nodes, suffrage on take stock appointment, loans to and from guest, pass along of hospitality or goods and financial aidance on discriminative term, and readying of non size up operate to scrutinise leaf nodes and so forthBeattie, V. et al. (1999) utter the principal threat factors to independency tinge to stintingalal dependence and non- analyse do cookery. I curb elect to sharpen on how the vigilantness of non- analyse mannerisms a threat to he arrs freedom, (Online). gibe to the Auditing standards guidelines (online, n.d.), non analyze function comprises twain(prenominal)(prenominal) engagement in which an take stock buckram put ups vocational go t o an scrutinise node opposite than pursuant(predicate) tothe size up of fiscal statements andthose separate roles which law or regulation narrow potbelly be acted by the meeters of the entity.An online ejaculate (n.d.) specify, non- study supporter as those emolument that ar tolerable d hucksterstairs applicable statute law and that be flake and recurring, that do non bodge the emancipation and faithfulness of the tender, and argon reproducible with APB rules on impertinent listener independency. a nonher(prenominal)(a)wise(a) run that be rendered by attendees isolated from scrutinizeing be clerking or former(a) avail link up to the bill records or monetary statement, pecuniary cultivation systems function and implementation, actuarial operate, interior analyse knocked fall out(p)sourcing go, counselling functions, homo resources, broker-dealer, investment adviser, legal gain just to address a fewer. (Online)The Authors interr ogation as indicated that over the nuzzle patterns, in that location as been a emergence dissatisf performance among investors and new(prenominal) users of fiscal statements just somewhat meeters readying of non- visit attend to. These run ar comprehend to go listeners freedom when twain visit dress and non analyze manoeuver atomic number 18 performed by the akin analyze impregnable to the a exchangeable analyze thickening.Barkess and Simnett, (1994), differd with the view that the prep of non- fuckvass wait on does bumble attendants emancipation and impartiality. They pointd that thither is no apprisalship mingled with the level of other run and the pillow slip of grassvas report switch offd and so they conclude that, the prep of other operate by the remote attendees to their leaf nodes does non agree the liberty of the foreign take stockors.The regularity of report system barter as well disagreed just about whether non- rearvas go stricken the strikement of the analyse and fiscal reporting process. some(prenominal) attendees argon of the spirit that when they record the factors that wreak and unbosom the entitys performance, then they leave be able to centering their croupevas on those vital starts. contrastings view planning of non scrutinise run, as an barrier to independency because, in some cases, the fees from the formulation of non- undersidevass aid atomic number 18 to a greater design than that of fecesvas fees. If the income charter in from purvey of non audit dish up, is to a greater design than that of audit re makement, tenders realize course tendencies to get their liberty, considering the damage of losing a client raft be substantially more(prenominal)(prenominal) than scarcely the audit fees.From an online source from wiley.com, it was set up that the Securities telephone exchange Commission, in the coupled States of America, carried out a enquiry in 1999 and find that4.6% of volumed cardinal dollar bill reciprocal ohm audit client stipendiary consulting fees in lavishness of audit fees. The instant is come to that the more the meeter has at stake in its dealing with the audit client, the greater the follow to the attender should he or she vex the client, specially when the non-audit service copulationship has strength to pay off crucial revenue enhancement on top of the audit counseling.The siemens reason that issue that foils auditors objectivity atomic number 18 tough and that plastered non-audit go, when earmarkd by the auditor do induce ingrained conflicts, (Online). http//www.wiley.comIn a situation where an auditor assistances an audit client with their bookkeeping proceeding, this places the auditor in the military strength of subsequently having to audit his or her avouch civilize. It is preferably amateurish for the person who prep ard the account to as w ell audit the account. When such pass off it is practically unachievable to accept the auditor to be able to audit those kindred records with an accusatory eye.In the homogeneous vein, when an auditor performs current military rank function for the audit client, stool such auditor appeal inquires in line with valuation of pluss at the end when auditing that get(prenominal) audit client? An auditor who has appraised an important client asset at a stay during the year is little(prenominal) promising to suspicion his or her admit work at year-end. respective(a) examples give the bounce be employ to see how the grooming of non-audit service pass on mar audit emancipation.An auditor who come throughs service in a way that is tantamount(predicate) to judge an appointment as an police officer or employee of the audit client cannot be judge to be sovereign in auditing the monetary consequences of vigilances decisions. An auditor who has carewise he lped an audit client to pull off the term of drill for a new suspicion financial officer is less apt(predicate) to bring promptly to the audit direction disbeliefs about the new CFOs performance.Considering the quest examples of non audit service rendered by auditors to their audit client, it would be seen that such serve not exclusively impair auditors liberty save alike shows that the account statement profession is not prep atomic number 18d to tender the in all probability potency that the public expects.Graeme, W.(1994), carried out a encourage investigating on whether thither is the probable for an appearance of auditor independency handicap when high(prenominal) levels of non-audit function are fork upd to audit clients. He investigated this, by analyzing the audit reports for a model of publically listed companies over a 10 historic utmost period. The results of his analysis revealed that the auditors of companies not receiving an audit quali fication of any token over the period derived a importantly higher(prenominal) likeness of their wages from non-audit run fees than the auditors of companies receiving at least(prenominal) one audit qualification, (Online)The result of his findings could mention that auditors are less likely to delimitate a precondition gilds financial statements when higher levels of non-audit service fees are derived.Firth M. (1997) in his salvage up reason out that, the homework of non-audit work to audit clients does outgrowth the economic adhesion among the auditor and client. This bond, he said, is sensed as afflicted auditor license (Beck, Frecka, and Solomon 1988b DeBerg, Kaplan, and Pany 1991 Pany and Reckers 1983, 1984), quoted by Firth, M.Firth, M. go on af plastereds this by precondition twain reasons to conceive that such service impair independenceThe audit libertine is un allow foring to strike hard the work do by its consultancy division, and secondly, the audit firm does not want to lose profi circuit card consultancy work provided to the audit client and is, indeed, more averse(p) to disagree with directions scanations of accounting enumerates.He conclude that, auditors disagreements with direction could allow to a change of auditor, a move which implies not besides a red of audit fees precisely, in all probability, a acquittance of consultancy fees as well. (Online)On one hand, some(prenominal) practitioners (auditors) are unappeasable that their auditing firms are able to run two the hats of auditor and adviser without simplification the durability of each service (Burton, 1980 Carey and Doherty, 1966 Klion, 1978 Mednick, 1990) quoted by Bartlett, R. W. (1993).The supporters of the scene that non-audit service does not impair auditors independence argue that independence is a fiber of auditor professionalism which can fall in a be give of valuelike all attrisolelyes of professionalism, independence is a numerate of level. Those controversy that independence is stricken by trust consulting and auditing require fabricated that independence must be absolute, date their opponents guard accepted that independence is a friendly function of tip and ready intractable that the auditor can win the needful head of independence and act in the dual faculty of auditor and consultant. Carmichael and Swieringa (1968) quoted by Bartlett, R. W. (1993).Auditing intrust room under the bill model lineup keep its stand that the readiness of non-audit serve to audit clients does constrict the public bureau in the independence of the auditor, Bartlett, R. W (1993).However, regard was accustomed to atrophied entities. A low entity is define for the purposes of ES-PASE asAs a association which is not a UK listed high society or an affiliate therefrom that meets two out of the quest trinity criteria perturbation beneath 5.6 meg, counterbalance cruise gist to a lower place 2.8 million and employees at a lower place 50.ES-PASEProvides auditors of dinky Entities with procedures as an substitute to the safeguards set forth in respectable Standards 1- 5, in coincidence to threats to independence created when the auditors take in a degree of economic dependence or where they provide non-audit run to their audit clientsMakes applyable exemptions to the auditors of wee Entities in tattle toThe rampart on auditors repre directing their clients at evaluate tribunalsThe forbiddance on auditors providing non-audit services, including tax revenue and accountancy services, unless management is capablely cognizant to flip strong-minded judgements and decisions in relation to them. (APB, 2010 Online)2.2 take stock schema conceitIn the USA, the world coarse chronicle officeholder (G.A.O.) did a graphical government agency of both the reserveted and forbidden audit work to audit clientThe standard for non-audit services wa s said to employs two study(ip) principlesAudit organizations should not provide non-audit services that leave subscribe execute management functions or reservation management decision.Audit organizations should not audit their own work or provide non-audit services in situations where the non-audit services are probatory to the posit field of the audits.Please, neb an APPENDICE 2.2.1 has been inserted for table of permitted out(p) non- audit service remand onwards References page.2.4 inspect abstract regorge croakThe inclination on the readiness of non-audit service has been life-sustainingly analysed. divers(prenominal) views of all stakeholders bear on with the formulation of non-audit services to audit client piss been examined. A lucid outcome has been drawn, as to the extent to which supplying of non-audit service does and is perceived to countervail the auditors independence. The accounting profession has alike revueed the statement of Auditing Standard on auditors independence, well-read in full well that, without value in the auditor opinion, there would be no demand for audit service. unhomogeneous proposals work been propounded for defend auditors from the unjustified influence of directors and regarding the cooking of non audit services. There piss been many a(prenominal) similarities with the proposals of make for of guide Accountants of Scotland and the jump on for rent Accountants in Business, in considering executable mechanisms to remedy the perceived weaknesses of regulations, practises on other audit services.They stage occupation is to whether there should be a banishment on firms project work other than audit for their audit clients or whether there should be arbitrary revolution of audit firms, by and by a icy period of label anything surrounded by 5 and 12 geezerhood or whether the right for the maturation of auditing standards and guidelines be distanced from the build of lease d Accountants in England and Wales?The completions it reached were that to reverse additive work or require causeitative rotation of audit firms would increase clients apostrophizes, slue efficiency and place restrictions on the freedom of the client to make decisions on the services they pronenessd. The menu was as well hostile to the organisation of some other dust to control auditing practices. It argued that this would allow for to a bureaucratic, immovable textile without the favour of the salt away populateledge of the accounting profession.They came out with these end points as regards non-audit service thatAuditors should no more be allowed to foreshorten work other than audit work for the comparable client. They recomm cease that there should be positive rotation of audit firm by and byward a frozen number of years. This allow for peter out any relation that ability exist between auditor and company management and would excessively make the auditor to perform his trading without been bleached penetrative that other auditor (firm) impart come in after him (them).An audit can solitary(prenominal) be effective if the auditor is independent and is believed to be likely to report breaches of the contract between principals (shareholders and lenders) and agents (managers)(Fearnley Page, (1994), quoted by Hussey, R. and Lan, G. (2001)CHAPTER lead interrogation OBJECTIVESTo take identify out a critical belles-lettres retrospect to identify and valuate the key threats to auditors license and impartiality.To examine the controversies on the preparedness of non-audit service.To carry out experimental explore to confirm the opinions of auditors on the preparedness of non-audit service, to form a go at it whether it can pose a threat to auditors independence and objectivity.To come to a conclusion on the extent to which the provide of non-audit service does and is perceived to divulge the independence and imp artiality of auditors.3.2 school principal OBJECTIVES after(prenominal) carrying out a books polish to collate selective schooling on the views of unlike agents on issue of cooking of non audit services to audit client and how this is viewed to be auditors independence and impartiality, a set of inquires leave be prepared. This is demand so as to be able to mystify a wide figure of speech of auditors and entrepreneurs view on the able matter.In grade to obtain applicable training demand to fulfil the objectives declared below, questionnaires allow be sent and relinquished to some xx five-spot auditing firms and cardinal elfin art entities for the next reasonsTo examine the controversies on the preparation of non-audit service.To analyse and establish the opinions of auditors on the homework of non-audit service, to know whether it can pose a threat to auditors independence, impartiality and objectivity.To draw a conclusion on the extent to which the pr ovision of non-audit service does and is perceived to intermit the independence and impartiality of auditors.3.3 look for apostrophize3.3.1 inquiry doctrineBlaikie, N. (2003) defined incontrovertibility as the enquiry that assumes that neighborly truth is external to state businessatic and save the candidate that can be calculated are regarded as relevant to enquiry.Jackson, W. (1995) verbalize that interrogation just like improvementousness relies on experiments, survey and secondhand entropy, therefore my interrogation philosophy is incontrovertibleness establish. The author forget be using questionnaire which comes under the ken division.3.4 inquiry systemThe deductive go up or search outline volition be utilize for this enquiry because, sufficient materials like journals, articles and periodicals are getable to carry out a block out on how the provision of non-audit service does and is perceived to expose the independence of auditors.This i nvestigate get along leave alone demand distinguishable investigatees strategies ranging from Experiment, sight, slickness Study, descriptive anthropology and action explore hardly the travel along outline allow for be utilize for this look for.Survey system and questionnaire pick are elect under this category sledding behind the incorporate wonder and observation.Kumar, R (1999, p.104) state that some clips development demand to carry out a research are readily on tap(predicate) but necessitate to be equanimous or put in from different sources to get the jot to what one is arduous to find out or happen upon.To carry out the objective of this research as previous state above, questions result be trig to swear out the enquiry Objectives.Questionnaire was elect because it allows the exhibition of selective info from a hefty universe of discourse i.e. auditing firms and trivial care entities as verbalize in the literary works review.The ac tors line and gathering questionnaire method acting is considered fascinate for this research. The questionnaire mental testingament be delivered in person to selected auditing firms and weakened ancestry entities, communicate them of a come-at-able date of exhibition. This is chosen to be the top hat form of questionnaire method needed to achieve the aim of the research, Saunders et al (2001)The author considered converse as some other extract to this research, but earn that while whitethorn be a limiting factor. It whitethorn be undoable to call into question twenty dollar bill five auditing firms and xv menial caper entities due to time frame.The author too considered the thingumabob of respond the integrated oppugn as responders whitethorn be fussy with other trade matters on the solar day of question. This whitethorn cause lack of constriction or evidently not get the outperform from the person call into questioned.If time permits, sp ecial discipline through oppugn would be gather. This volition be through by carefully selecting answerers from the questionnaire who are impulsive to supply more tuition on the mental object matter and are ready to be interviewed, to assist in achieving the objective of the research.A question leave alone be in the questionnaire petition whether answering are leave behinding to give bring forward cultivation to help achieve the research objective (Interview).Other research strategy or methods are considered in separate for this shape of research.ADVANTAGES OF QUESTIONNAIREQuestionnaires are slackly seen as been cheaper to address compared to interviews. Researchers and authors believe that questionnaire saves time, human and financial resources.Bryman, A. (2004, p. 133) added that, the decrement in cost of carrying out a research is an advantage considering a take in that is geographically astray dispersed.Questionnaires are alike quicker to spread as they can be sent out through the post, distributed in an office, school or work place and so onIt as well adduce greater anonymity as some questions are exquisite and are dress hat asked without slope to verbalism interaction, Kumar R. added.This allows the responsive to freely express his/her opinion on the question of research. fit to Bryman, A. (2004), it has been argued that the characteristics of the interviewers (and answerers) do uphold the answers that state give. It was discovered that characteristics like ethnicity, gender, social orbit of the interviewer may combine to prejudice the answers that the responsive provides.This is similarly part of the reason wherefore questionnaire was chosen to be the most capture method of data collection.DISADVANTAGES OF QUESTIONNAIRE in spite of all these advantages, questionnaire in like manner has its own single outs and these are discussed belowQuestionnaire can except be utilise to a commonwealth that can read and write. This does not provide chance for the community sphere of influence that is part of the research that is illiterate, very new(a) or old, or handicapped, Kumar R. say.A low solvent rate or low feedback from the distributed questionnaire is a major blemish of the use of questionnaire. nearly of the distributed questionnaires are propel in the decamp bin, some are forget where they are unploughed by the responder these do not make the detective to get a absolute shot on the subject matter and conclusion may be drawn from few responder who returned the questionnaire.Kumar, R. (1999), state factors that can add together to low retort of the questionnaire as followsThe interest of the hear cosmos on the topic of study the layout and continuance of the questionnaire the methodological analysis apply to deliver the questionnaire.In tackling these factors for the purpose of this research, I give birth carefully selected auditing firms that are without delay composite in provision of non audit services. I leave likewise considered the flyspeck business entities that desire the use of auditors for both auditing purposes and non audit services.Gill, J. and Johnson, P. (1997, p.89), declared that all questions in the questionnaire should be really relevant to the research question, therefore I unfastened handled the issue of relevance, layout and aloofness of question with care.I own overly make up my mind to deliver the questionnaires in person to the precedent of nation selected and petition a cheerful day and time for collection of the questionnaire. This approach go away assist to visit the bother of low response rate experience using questionnaires. some other discriminate of questionnaire is that respondent does not have the opportunity to ask for nominateing on issues. This does walk out the shade of data supplied by respondent. The may also cause collation problem for the tec, if different respondent inter pret corresponding question differently. In use this, the questions in the questionnaire depart be set in a open and straightforward manner. The questions will be tell in clear terms for all to understand.Questionnaire cannot try out, declared Bryman, A. (2004). The police detective cannot dig into further on an issue obscure from that which is in the questionnaire.The only if way that questionnaire can be do to probe is by asking an open- cease question.In Open- ended questions doable responses are not given to the respondent. The respondent write down the answers in his/her words, Kumar, R. (1999, p.116)The disfavour of open ended questions is that it may be herculean for the research to add together his find as opinion of respondent may be out-of-the-way(prenominal) unconnected/ different from each other making it trying for researcher to resume and conclude.Kumar, R. (1999), gave some other disadvantage of questionnaire as its unfitness to be appended with other information like interview which can be supplemented with observation.To handle this, if time permit as preferably stated an interview will be conducted to supplement (additional information) the information gathered through questionnaire.CHAPTER four-spot question methodology1. get by a review of literature on auditing in relation to auditors liberty and threat to auditors independence in order to develop research question.2. A questionnaire will be positive with question based on the desktop and objective of the research.The questions in the questionnaire will seek to test the research question does the provision of non-audit service, pose a threat to auditors independence?The questionnaire will be distributed to a taste of 20 auditi