This study aims to investigate the extent to which the provision of non-audit services (NAS) by external auditors to audit clients affects auditors’ independence and the audit expectation gap in Nigeria.,The study adopts an interpretivist approach. In total, 30 semi-structured, face-to-face interviews were conducted to explore the views expressed by audit partners and pension fund managers in Nigeria; group responses were evaluated and presented separately. After transcribing the interview audio recordings, a thematic data analysis of the two groups’ responses was performed.,Interpretation of the interview responses indicates that the provision of NAS by audit firms to their audit clients is regarded by auditors as a matter of economic necessity. Nevertheless, it is also perceived as impeding auditors’ independence and increasing the gap between the auditor and public expectations.,This study contributes to the debate surrounding the need for an independent body to oversee auditing standard setting distinct from the current practice to enhance transparency.,A qualitative analysis of the nuanced responses obtained from the semi-structured interviews reveals starkly the perceived economic pressures on auditors to accept non-audit work. Moreover, it endorses the regulation to restrict non-audit work in support of a sustainable fee level for an independent audit.

中文翻译：

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非审计费用和审计师独立性：尼日利亚的证据

这项研究旨在调查外部审计师向审计客户提供非审计服务（NAS）在多大程度上影响了尼日利亚的审计师独立性和审计期望差距。该研究采用解释论方法。总共进行了30次半结构化的面对面访谈，以探讨尼日利亚的审计合伙人和养老基金经理的观点；评估小组答复并单独提出。在记录了访谈录音之后，对这两个小组的回答进行了主题数据分析。对访谈回答的解释表明，审计师认为审计公司向其审计客户提供NAS属于经济上的必要。不过，它也被认为阻碍了审计师的独立性，并增加了审计师与公众期望之间的差距。本研究为围绕一个独立机构监督不同于现行做法以提高透明度的监督审计准则制定的需求做出了贡献。对从半结构化访谈中获得的细微差别做出的定性分析清楚地揭示了审计师接受非审计工作所面临的明显经济压力。此外，它还批准了限制非审核工作的法规，以支持独立审核的可持续费用水平。对从半结构化访谈中获得的细微差别做出的定性分析清楚地揭示了审计师接受非审计工作对审计师的经济压力。此外，它还批准了限制非审核工作的法规，以支持独立审核的可持续费用水平。对从半结构化访谈中获得的细微差别做出的定性分析清楚地揭示了审计师接受非审计工作对审计师的经济压力。此外，它还批准了限制非审核工作的法规，以支持独立审核的可持续费用水平。