Abstract
ABSTRACT • The confidence of the external auditor’s opinion about the published financial statements is depending on his independence and neutrality when he expressing this opinion. So, it is necessary for others to have the confidence with the auditor’s independence and neutrality to be attributed with integrity and objectivity to execute his obligations with highest sense of professional efficiency, depending on his knowledge, skill and experience. The external auditor must practise the professional suspecious in cases of errors, fraud and illegal acts which may be happened. • The researcher perceives that there are some factors affecting the independence and neutrality of the external auditor, such as: auditing fees, the auditor may obtain some financial benefits from his client, the long engagement period with his client and introducing managerial and consulting services to him. .
