This study is an attempt to determine the effect of the independence of the auditor in the credibility of the financial reporting which prepared with the supervising of auditor. The study was divided into two aspects: the first, addresses the theoretical side, the concept of the independence of the auditor and the potential impact in the case of a misfire in the independence of auditor professional and his/her performance in particular, and thus it effect directly in the nature of the issued report which includes his/her opinion in the process, which in turn is reflected in The final financial reports. The second aspect is the practical section, it is based on the data collection and analysis using the questionnaire as a key tool for data collection, which distributed to a number of auditors and accountants practicing the profession of auditing representing the financial control to see the impact of the independence of the auditor in the credibility of the final financial reports.