For an auditor to be truly independent they must possess independence of mind and independence of appearance.

Question

Quizplus · Accepted Answer

Independence of mind means the auditor is objective and impartial, able to exercise professional judgment without being influenced by any external factors. Independence of appearance means the auditor's behavior, actions and attire should not give the impression they are not impartial or independent. Both of these are necessary for an auditor to be truly independent.

For an Auditor to Be Truly Independent They Must Possess