A CPA,while performing an audit,strives to achieve independence in appearance in order to
A) reduce risk and liability.
B) comply with the generally accepted standards of fieldwork.
C) become independent in fact.
D) maintain public confidence in the profession.

Question

Quizplus · Accepted Answer

A CPA's independence in appearance is important to maintain public confidence in the profession. The appearance of independence helps to ensure that the financial statements being audited are reliable, which is crucial for users of the financial statements. While reducing risk and liability, complying with standards, and becoming independent in fact are important objectives, they are not directly related to independence in appearance.

A CPA,while Performing an Audit,strives to Achieve Independence in Appearance