Case
HYPERLINK l _Toc401352836 General theory about the auditor and auditor independence PAGEREF _Toc401352836 h 4 HYPERLINK l _Toc401352837 1.1. General theory about independent external auditor PAGEREF _Toc401352837 h 4 HYPERLINK l _Toc401352838 1.1.1. Definition of independent external auditor PAGEREF _Toc401352838 h 4 HYPERLINK l _Toc401352839 1.1.2. The work of independent external auditor PAGEREF _Toc401352839 h 5 HYPERLINK l _Toc401352840 1.1.3. The role of independent external auditor PAGEREF _Toc401352840 h 6 HYPERLINK l _Toc401352841 1.1.4. The requirements toward independent external auditor PAGEREF _Toc401352841 h 6 HYPERLINK l _Toc401352842 1.1.4.1. The qualification PAGEREF _Toc401352842 h 6 HYPERLINK l _Toc401352843 1.1.4.2. The professional ethnics PAGEREF _Toc401352843 h 7 HYPERLINK l _Toc401352844 1.2. What is the auditor independence PAGEREF _Toc401352844 h 9 HYPERLINK l _Toc401352845 1.2.1. Definition of auditor independence PAGEREF _Toc401352845 h 9 HYPERLINK l _Toc401352846 1.2.2. Distinguish between independence in fact and appearance PAGEREF _Toc401352846 h 9 HYPERLINK l _Toc401352847 1.2.3. Auditor independence in auditing progress of financial statement PAGEREF _Toc401352847 h 10 HYPERLINK l _Toc401352848 1.2.3.1. Enngagement planning PAGEREF _Toc401352848 h 10 HYPERLINK l _Toc401352849 1.2.3.2. Performing audit work PAGEREF _Toc401352849 h 11 HYPERLINK l _Toc401352850 1.2.3.3. Completing audit PAGEREF _Toc401352850 h 11 HYPERLINK l _Toc401352851 CHAPTER 2 PAGEREF _Toc401352851 h 12 HYPERLINK l _Toc401352852 Some factors affecting auditor independence and arguments from others researchers PAGEREF _Toc401352852 h 12 HYPERLINK l _Toc401352853 2.1. Factors affecting auditor independence PAGEREF _Toc401352853 h 12 HYPERLINK l _Toc401352854 2.1.1. Non-audit services PAGEREF _Toc401352854 h 13 HYPERLINK l _Toc401352855 2.1.1.1. What is non-audit service PAGEREF _Toc401352855 h 13 HYPERLINK l _Toc401352856