Abstract:
This research was carried out in order to examine the impact of audit independence on financial
performance in KARLO EMBU. To determine the relationship between audit independence and
financial performance of KARLO in Embu. To examine the existing interaction between the
audit independence and quality of financial report and to determine which form of auditing is
mostly preferred in KARLO EMBU. Hence, the study is a movement towards improving the
quality of audit practice. In conducting this research both primary and secondary data were
used. The study captured the opinions of respondents who included 20 workers from the
institutions which were analyzed using the SPSS software. The data gathered were used to test
the research hypotheses and answer some of the research questions. The study found a
significant and positive relationship between audit quality and the quality of financial
performance
