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  • Independence


Independence is a fundamental concept that goes along with the performance of an audit. Without independence, an audit - no matter how efficient it is executed, it will be of uncertain value for those using the report, either the client, creditors, investors, analysts, government agencies, etc.

The ability to act with integrity and objectivity is the traditional definition of professional independence. Although professional independence in its broadest sense is essential in all jobs, it is a particularly sensitive and critical concern in audits.

Being independent mental attitude is not enough. Third parties (creditors, investors, analysts, government agencies and others) use and depend on the information audit reports only if they perceive us as an independent entity. They will not be as independent if we have financial relationships or other relationship that could influence our fairness to our client. Thus, firms and their staff must avoid financial relations and other relationships that might influence our impartiality with respect to one or more clients. In other words, we must maintain the actual appearance of our independence.