The Impact of Extended Audit Tenure on Auditor Independence: A Case of Robin Pvt Ltd

The impact of extended audit tenure on auditor independence


  • Newman Wadesango University of Limpopo
  • Raymond T. Muradzikwa Midlands State University
  • Ongayi Wadesango University of Limpopo
  • Lovemore Sitsha Midlands State University


Auditor independence, audit tenure, audit quality and auditor rotation


The independence of an auditor has not exclusively been seen as a moral issue inside the examining proficient bodies, yet additionally it is the bedrock whereupon a fruitful review is based. The partners require the auditors to remain consistent with the primary confidence of the calling as a free external outsider to offer an input on the valid and reasonable perspective on the budget reports introduced by the board. The fundamental purpose of this exploration is to analyze whether stretched out review tenures can prompt the development of threats to auditor independence which will weaken the auditor independence at the auditee – Robin PvT Ltd. The reactions gotten were investigated utilizing a quantitative strategy, autonomous examples test measurements in SPSS, which analyzed comparable circumstances in both short and stretched out review tenures to uncover if there could be any relationship of auditor independence to broadened review tenures. The results uncoverd solid connection between the non-review administrations, review expenses and the effect expanded review tenures on auditor independence since tthey achieved threats to independence explicitly fmiiriarity threat, self-survey threat and personal responsibility threat. All in all, our outcomes show a relationship of auditor independence to broadened review tenures.


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