The following are the attributes of an independent auditor, except:

(a) To be independent an auditor must be without bias with respect to the client since otherwise, he would lack that impartiality necessary for the dependability of his findings

(b) Independence does not imply the attitude of a prosecutor but rather a judicial impartiality that recognizes an obligation for fairness not only to management and owners of a business but also to creditors and those who may otherwise rely (in part, at least)

upon

(c) To be independent, the auditor must be intellectually honest; or be recognized as such

(d) To be independent, the auditor must have limited obligation or interest in the client, its management, or its owners