The findings of the survey of more than 470 FDs comes as a fresh round of scandals highlight concerns about audit effectiveness and independence.
While 11% of FDs interviewed said a change of auditor was planned, 82% said they would stick with their current firm. Seven per cent of respondents remained neutral.
Some said they changed auditors routinely while others said they saw the benefits of a fresh outlook, and independence.
One FD said: ‘It would be a healthy decision, as we have just had final accounts signed off and our present auditors should have picked up more than they did.’
But some said changing auditors would be disruptive and highlighted the costs involved. One added: ‘There is no guarantee of greater independence being applied by another auditor.’
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