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An emerging research current in auditing looks at the contextual elements likely to explain the independence of the auditor and consequently, to lay down the conditions for strengthening the regulatory framework of the audit. Following this trend, the aim of this paper is to explain the independence of auditors within the context of a French-speaking African country long considered corrupt. Based on psychological and interactionist theories on transgression, we first develop a theoretical model for explaining the behavior of the auditor. Using the partial least squares protocol and a sample of eighty auditors operating outside of the “Big Four” network, the paths of the model are then estimated. It appears that a dominant behavior among the individuals in the sample is conformity through complying to extra-professional standards. In relation to the context of corruption, two main motivations underlie what should be admitted as being a transgression of the standards and the code of ethics of the audit profession: the expectation of gain following a cost/benefit analysis on the one hand, and the need to safeguard weak ties (in the sense of Bourdieu and Coleman) with the final aim of maintaining business opportunities on the other. With a view to strengthening the regulatory audit framework, we therefore suggest the idea of expelling auditors identified as violators of professional standards and the need for a rating of local audit companies.