Abstract:
In addition to being regarded as an ethical concern by auditing associations such as the International
Federation of Accountants, an auditor's independence is the cornerstone of a successful audit. In order to
provide an opinion on the genuine and fair picture of the financial statements that management has given, the
stakeholders demand that the auditors adhere to the fundamental principles of the profession as an impartial
outside third party. This study's primary goal is to investigate if longer audit tenures may result in the
appearance of risks to auditor independence that could compromise that independence. The main cause of poor
audit quality and subsequent audit failures is the auditors' lack of independence, which is thought to be a
byproduct of the auditor-client relationship. The researcher will use a variety of audit firms, including a large
number of auditors in Welmera Woreda Finance, to examine the findings. The researcher will employ the
stratified random sample technique and use a questionnaire to gather primary data. With the aid of SPSS, the
responses will be analyzed both quantitatively and qualitatively. In fact, the results of the study demonstrate
that, when examined under various circumstances, both a short and a prolonged audit tenure will have an effect
on the independence of the auditors and the quality of the audit, even though the impact is greater in the case of
an extended audit tenure.
