Abstract

This study aims at identifying the effects of threats on the auditor’s independence of mind and appearance.

Descriptive statistics measurements and analytical statistics (Paired samples test and one Way ANOVA test) are used to analyze the responses of 65 respondents from Jordanian auditors, and to test the hypotheses of the study. They represent 37 % of auditors who registered in 189 Auditing firms in Jordan.

The researcher found that threats (Self- interest threats, Self- review threats, Advocacy threats, Familiarity or intimacy threats, and Intimidation threats) affect the auditor’s independence of mind and appearance, and the variables of speciality and experience don’t have an effect in the auditor’s awareness of the importance of the effects of threats on his independence.

The study recommends that auditors should know the effects of threats on auditor’s independence, and should abide with the rules of professional behavior, and exercise the suitable defensive procedures against these threats.

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