This study examines the problem of auditor independence in their personal relationships, focusing on the practice of external auditing by the Big Four firms in Colombia. The independence of the auditor is considered the cornerstone of their work, allowing for a true, reliable, and objective opinion on financial statements. However, in the practice of external auditing, situations arise that put the auditor's independence at risk, leading to negative consequences for financial information users and the auditing profession itself by losing credibility regarding their legitimacy. The research investigates the lack of auditor independence in their relationships with clients, making an approach to the practice of external auditing in the Big Four firms in Colombia. It identifies and analyzes personal factors that affect the independence of external auditors in professional practice for the Big Four firms in Colombia. A qualitative methodology was used, focusing on two data collection tools: digital surveys and in-depth interviews, applied to a sample of public accountants who have worked in the field of external auditing in some of the Big Four in Colombia. The results show that despite the safeguards established in the International Code of Ethics for Accountants and the occurrence of large financial frauds related to the problem of auditor independence in recent decades, there are still latent situations in the analyzed context that put at risk the preservation of this fundamental characteristic for auditing. Situations related to threats of familiarity, conflicts of interest, rotation of the audit team, pressure from third parties of the client, and economic dependence generated both by the provision of additional services and by the very nature of the audit. Keywords: Independence, Big Four, external audit, threats, safeguards.This study examines the problem of auditor independence in their personal relationships, focusing on the practice of external auditing by the Big Four firms in Colombia. The independence of the auditor is considered the cornerstone of their work, allowing for a true, reliable, and objective opinion on financial statements. However, in the practice of external auditing, situations arise that put the auditor's independence at risk, leading to negative consequences for financial information users and the auditing profession itself by losing credibility regarding their legitimacy. The research investigates the lack of auditor independence in their relationships with clients, making an approach to the practice of external auditing in the Big Four firms in Colombia. It identifies and analyzes personal factors that affect the independence of external auditors in professional practice for the Big Four firms in Colombia. A qualitative methodology was used, focusing on two data collection tools: digital surveys and in-depth interviews, applied to a sample of public accountants who have worked in the field of external auditing in some of the Big Four in Colombia. The results show that despite the safeguards established in the International Code of Ethics for Accountants and the occurrence of large financial frauds related to the problem of auditor independence in recent decades, there are still latent situations in the analyzed context that put at risk the preservation of this fundamental characteristic for auditing. Situations related to threats of familiarity, conflicts of interest, rotation of the audit team, pressure from third parties of the client, and economic dependence generated both by the provision of additional services and by the very nature of the audit. Keywords: Independence, Big Four, external audit, threats, safeguards.