An audit is considered to be an independent and systematic investigation of certain actions by the auditor who then provides his observations to the user in the form of a report. Auditors can be internal auditors, employees of the company being audited or external auditors, auditors employed by a foreign company to be audited. Auditor independence is one of the key characteristics in conducting audits truthfully and giving opinions that the public will use in their own decisions. Before conducting the audit itself, the auditor must necessarily take certain steps to reduce potential negative impacts on the regularity and quality of the audit and on its own independence in giving an opinion. The auditor's independence may be undermined by remuneration, political affiliation, the area in which the auditor performs his services and the type of auditor to which he belongs. The paper includes general information about the audit, the division of the audit, the auditor, and the auditor's opinion. The novelty of all the mentioned influences was defined on the basis of all the information made in the conclusions about the actual novelty of the auditor.