The Cornerstone of the Accounting Gatekeeper : Auditor Independence

Auditor independence is vital for the effectiveness of the accounting gatekeeper, as they execute their role to protect the company's stakeholders. This article highlights the importance of auditor independence and importantly, explores the potential effects of auditor independence failure in the context of a developing country like Uganda. The fact that independence is at the very heart of the auditor's role and that when it is compromised there are dire consequences, qualifies independence to be the cornerstone of the accounting gatekeeper