Abstract

The objective of this study is to ascertain the determinants of auditor independence in government parastatal in Nigeria. The study employed ordinary least square regression technique to analyse the data gathered from the field. The results show that ethical consideration has negative relationship with auditor independence while rendering of non-audit has positive relationship with auditor independence. This study recommended that statutory bodies should formulate policies that will not forbids an external auditor from rendering audit and non-audit services to the same client. The study also recommended that audit engagement should be base on competence and not on political affiliation of the auditor.