Paper Title
The Effect of Long Audit Tenure on Auditor Independence, An Insight on the Profession in Sudan

Abstract
The issue of auditor independence and audit tenure receives a lot of attention both in Sudan and internationally. The scandals at the beginning of this century put the issue of auditors independence under focus. Audit services coupled with long audit tenure may be seen as threat to auditor independence. This paper is the first paper to shed some light on the issue of long tenure and how it poses threats to independence as perceived by professionals practicing in Sudan. A survey was conducted on a purposive sample of one hundred and forty respondents (junior auditors, audit supervisor, audit mangers and audit partners) of which ninety four are returned. Data was collected by means of questionnaire and was analyzed using Mann Whitney U-test and the Kruskal-Wallis. The findings of this survey neither found a strong relationship between advocacy, and intimidation threat and long tenure. However, the results show long tenure may be associated with self-review, self-interest and familiarity. The study concludes that there is a relationship between auditor independence and long audit tenure. It is likely that auditors independence could be jeopardized with long audit tenure. The study made the a number of recommendations among which; auditors rotation and restrictions on the joint provision of audit and non-audit services. Keywords - Non-Audit Services, Audit Tenure And Audit Quality