account their respective management by the auditor and the auditee. In a second step, we focus in their interrelationships …, leading to an original proposal of independence system, likely to enable a better understanding of the auditor’s independence. …

creation, associated to a vast system that escapes the classical knowledge. In these conditions, and under the doctrinal …, financial initiative and on the creation of a economic system. The classical doctrine, has surrounded itself with walls to lock …