Study of the level of compliance with the principle of independence of the statutory auditor

El objetivo de esta investigación es determinar el nivel de cumplimiento del principio de independencia del revisor fiscal. Siguiendo una metodología de enfoque mixto, se analizan las sanciones impuestas a los revisores fiscales por la Junta Central de Contadores durante el periodo 2017-2021. Los resultados evidencian el incumplimiento del principio ético de independencia debido al vínculo dentro del segundo grado de consanguinidad con la administración de la sociedad y el inicio de labores en la administración de la copropiedad. Por lo tanto, existen amenazas potenciales que vulneran el principio de independencia, además de la objetividad, el cumplimiento d las normativas y la ética del profesional.The objective of this research is to determine the level of compliance with the principle of statutory auditor independence. statutory auditors. Following a mixed approach methodology, the sanctions imposed on statutory auditors by the Central Board of Accountants during the period 2017-2021 are by the Central Board of Accountants during the period 2017-2021. The results show the non-compliance with the the ethical principle of independence due to the relationship within the second degree of consanguinity with the consanguinity with the administration of the company and the beginning of work in the administration of the co-ownership. Therefore, there are potential threats that violate the principle of independence, in addition to objectivity, compliance with the regulations and ethics of the professional