Independence in appearance is the ability to act with integrity,objectivity and professional scepticism.

Question

Quizplus · Accepted Answer

Independence in appearance refers to the avoidance of circumstances that might cause a reasonable and informed third party, having knowledge of all relevant information, to reasonably conclude that the integrity, objectivity, or professional skepticism of a firm or member of the audit team has been compromised. It's about the perception of independence, not the ability to act with integrity, objectivity, and professional skepticism, which is more closely related to independence of mind.

Independence in Appearance Is the Ability to Act with Integrity,objectivity