The article explores how an auditor's professionalism and independence impact their performance. It discusses the importance of maintaining public trust in the accounting profession by ensuring that auditors carry out their duties in a professional and independent manner. The main finding is that when auditors act professionally and independently, they perform better. This means that an auditor who does their job well and remains unbiased produces high-quality financial reports. In summary, being professional and independent are crucial for auditors to do a good job and provide accurate assessments of a company's financial status.