Revision question on public sector auditing (NBAA, C2, NOV 2018)

Independence of the external audit function is the critical component required for the establishment of a positive statutory environment for the work of the Controller and Auditor General (CAG). However, despite the requirement for the auditors to become independent, various factors such as ineffective legislature, bad vices such as corruption, and political, economic, and social influences may affect the impact of audit findings. In these circumstances, complete independence is unrealistic.


Describe criteria used to determine whether the Controller and Auditor General (CAG) maintains adequate independence.

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