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Editing Id 6.no sum or date has been given in this way it should be remembered for the notes. 7. no alteration will be there as no exchange has happened. Just a chance of exchange it referenced. c. Distinguish between independence in fact and independence in appearance. State three activities that may not affect independence in fact but are likely to affect independence in appearance. (6 marks) Suggested Answer: Freedom in reality it implies reviewers kept up a fair disposition all through the review of budgetary report. He was in free perspective while examining the reports with no impact from the executives. Autonomy in appearance-it implies, clients of the report accepts that the auditor is going about as a promoter for the customer while evaluator is carrying out his responsibility in free perspective with sincerely and fair-mindedness. They may decipher the circumstance in an