Independence in mental attitude is required of auditor on all audit engagements.What does this independence require?
A)A sympathetic attitude towards management.
B)An attitude of judicial neutrality.
C)An advocacy attitude towards shareholders.
D)An immovable neutrality regardless of the evidence.

Question

Quizplus · Accepted Answer

Independence in mental attitude requires an attitude of judicial neutrality, meaning the auditor must remain objective and unbiased when evaluating and reporting on the financial statements. A sympathetic attitude towards management or an advocacy attitude towards shareholders would compromise the auditor's independence. An immovable neutrality regardless of the evidence is also not appropriate, as the auditor must use professional judgment and be open to changing their opinion based on the evidence.

Independence in Mental Attitude Is Required of Auditor on All