The economic, social and legal development of contemporary society, the globalization of economies and the complexity of businesses have led to an increase in the importance of financial information in substantiating decisions. More and more fierce competition, specific to the market economy and the pursuit of profit maximization as the goal of any business, involve inherent risks that entrepreneurs try to avoid as much as possible. Users confidence in the accounting information increases when the entity's financial statements are subject to an audit engagement, but the auditor is subject to risks that may affect the quality of his work. The study's finding highlights the importance of understanding and adopting ethical principles by all involved participants. It shows that the independence of the auditor is a principle that can easily be violated if the manager's influence is high and the consequences on the audit report lead to manipulated accounting information. Quantitative research was carried out on a sample of 100 auditors, members of Chamber of Financial Auditors of Romania, from the South Muntenia region, using the survey technique and the questionnaire as a research tool.