<![CDATA[This study explores the role of auditor independence as an ethical control mechanism in the context of data-driven audit decision-making within accounting. As technology, such as big data analytics and machine learning, becomes increasingly integrated into the audit process, maintaining auditor independence has become a critical challenge. The primary objective of this research is to analyze how ethical controls, particularly auditor independence, can be preserved in a data-driven auditing environment. A qualitative literature review was conducted, examining relevant peer-reviewed articles, books, and case studies over the past two decades. The findings reveal that while technology enhances audit efficiency, it also risks undermining auditor independence by fostering over-reliance on automated systems. However, effective ethical controls, including adherence to professional guidelines, regulatory oversight, and ongoing professional development, can mitigate these risks. The research concludes that auditor independence remains essential for ensuring objectivity and trust in the audit process, even as technology continues to evolve. Strengthening ethical oversight and developing clear frameworks are crucial for maintaining auditor independence while leveraging technological advancements in auditing. This study provides significant insights for auditors, regulatory bodies, and organizations to navigate the complexities of modern audit practices.]]>
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