Independence

1. Self‐governance.

2. The freedom from conditions that threaten objectivity or the appearance of objectivity. Such threats to objectivity must be managed at the individual auditor, engagement, functional and organizational levels. Independence includes Independence of mind and Independence in appearance.


Independence

1. Self‐governance.

2. The freedom from conditions that threaten objectivity or the appearance of objectivity. Such threats to objectivity must be managed at the individual auditor, engagement, functional and organizational levels. Independence includes Independence of mind and Independence in appearance.

Used in methodology