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Paper Details

An investigation of whether Auditors’ Independence is a Reality or is just a Perception: A Case Study of Nkayi Rural District Council

An investigation of whether Auditors’ Independence is a Reality or is just a Perception: A Case Study of Nkayi Rural District Council

Xamu Mexen & Leonard Mudimba

Journal Title:Journal of Economics and Finance
Abstract


This study sought to investigate whether auditors’ independence is a reality or is just a perception in Nkayi Rural District Council. The study was conducted using the descriptive survey approach. The quantitative design methodology was used in conjunction with qualitative. The study population was 868 people. A sample of 30 participants was drawn from the population categories using a judgmental sampling technique. Data was collected using the questionnaires and interviews. The study found out that, there is a policy on auditor independence, but it is not being implemented. Lack of policy implementation on auditor independence is viewed as the threat to auditor independence. The study therefore recommends that Nkayi Rural District Council be exposed to frequent in-house training to stay abreast of the best practices in auditor independence.