Abstract

    The purpose of this research is to identify the impact of the threats to the auditors of the SAI as a    result of conducting audits and auditing for more than one financial period with the same client (threat of socialization and social relations), which may affect their independence. (70) questionnaire, all recovered, and the researcher used the appropriate statistical measures, including the arithmetic mean, standard deviation, Alpha Kornbach test and (t) to reach the results of this research. The most important conclusions of this research The work pressures exerted on the auditors of the SAI are difficult and complex, affecting the degree of their commitment to the principle of independence against the threats of socialization and social relations. The study also recommended a number of recommendations, including the Federal Audit Bureau to adopt a policy of continuous awareness to its auditors about the threats of socialization and social relations and their impact on their independence from Through the training courses prepared in this regard.