This research examines the problem of the lack of independence of external auditors in their relationships with clients, focusing on the practice of Big Four firms in Colombia. The study identifies and analyzes personal factors that affect the independence of external auditors in their professional practice. A qualitative methodology was applied, using digital surveys and in-depth interviews with a sample of public accountants who have worked in external auditing for Big Four firms in Colombia. The results indicate that, despite the safeguards established in the International Code of Ethics for Accountants and recent financial fraud cases, latent situations still pose risks to maintaining this fundamental characteristic of auditing. These situations include threats of familiarity, conflicts of interest, team rotation, pressure from third-party clients, and economic dependence generated by additional services and the nature of auditing. The research aims to contribute to ensuring that external auditors can provide true and reasonable opinions on financial statements, thereby maintaining the credibility and trust in the auditing profession.This research examines the problem of the lack of independence of external auditors in their relationships with clients, focusing on the practice of Big Four firms in Colombia. The study identifies and analyzes personal factors that affect the independence of external auditors in their professional practice. A qualitative methodology was applied, using digital surveys and in-depth interviews with a sample of public accountants who have worked in external auditing for Big Four firms in Colombia. The results indicate that, despite the safeguards established in the International Code of Ethics for Accountants and recent financial fraud cases, latent situations still pose risks to maintaining this fundamental characteristic of auditing. These situations include threats of familiarity, conflicts of interest, team rotation, pressure from third-party clients, and economic dependence generated by additional services and the nature of auditing. The research aims to contribute to ensuring that external auditors can provide true and reasonable opinions on financial statements, thereby maintaining the credibility and trust in the auditing profession.