An auditor strives to achieve independence in appearance to: (1) Comply with the auditing standards of fieldwork.

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An auditor strives to achieve independence in appearance to:

(1) Comply with the auditing standards of fieldwork.

(2) Become independent in fact.

(3) Maintain public confidence in the profession.

(4) Maintain an unbiased mental attitude.

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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0134613116

14th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Joanne C. Jones

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