The rules contained in Section 100 cover issues relating to independence, integrity, and auditing standards.

Name: The rules contained in Section 100 cover issues relating to independence, integrity, and auditing standards.
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Section 100 of the International Code of Ethics for Professional Accountants covers fundamental principles such as integrity, objectivity, professional competence, confidentiality, and professional behavior, but not specifically auditing standards.

The Rules Contained in Section 100 Cover Issues Relating to Independence