Independence is one of the general standards for attestation engagements.

Question

Quizplus · Accepted Answer

Independence is indeed one of the general standards for attestation engagements, as stated in the Statement on Standards for Attestation Engagements (SSAE) No. 19 issued by the American Institute of Certified Public Accountants (AICPA). Independence is critical to ensure that the practitioner remains objective and impartial in performing attestation services and reporting the findings.

Independence Is One of the General Standards for Attestation Engagements