Auditor Independence

… a core concept used in Implementation and Delivery and Atlas107

Concept description

ICAEW (reference below) states that “auditor independence refers to the independence of the external auditor” and is “characterised by integrity and an objective approach to the audit process” that requires the auditor to carry out his or her work freely and in an objective manner.”

In the public sector policies covering both external and internal auditing emphasize the importance of independence. For example, the objective of the Policy on Internal Audit in the federal government (reference below) is:

“The objective of this policy is to ensure that the oversight of public resources throughout the federal public administration is informed by a professional and objective internal audit function that is independent of departmental management.”

Atlas topic, subject, and course

Controlling Fraud, Waste, and Abuse (core topic) in Implementation and Delivery and Atlas107.


ICAEW, Auditor independence, at, accessed 17 October 2017.

Treasury Board of Canada, Policy on Internal Audit, section 3.1, at, accessed 17 October 2017.

Page created by: Ian Clark, last modified 17 October 2017.

Image: Audit New Zealand, at, accessed 17 October 2017.