As a professional, an auditor has many responsibilities, one of the most important is being independent. An independent auditor is one who is free of any obligation to or interest in a client for which it performs professional services. This includes being independent both in mind and in appearance. Outside of the traditional audit, auditors are also required to be independent when providing non-audit services, such as attestation engagements. These type of services include examinations, reviews, and agreed-upon services. Each of these services offer a different level of assurance depending on the nature of the subject matter being reported on. Alternatively, there are some non-audit services that do not require auditor independence, such as a preparation engagement or a compilation, which are both non-attest services. Though an auditor is not required to be independent when performing a compilation, they are required to disclose of any lack of independence in a report.

Regardless of the requirement, independence is important to maintain for a number of reasons. An independent auditor is one who is objective and is able to perform their duties without bias or any undue influence. Additionally, an independent auditor acts with integrity and professional skepticism as one who is committed to performing their work with the highest level of competence and professionalism. Together, these characteristics work to uphold the high standards established by the accounting profession and promote the reliability of the work performed by the auditors. Further, they encourage the public's trust and confidence in the accounting profession as they aim to protect those who depend on an entity's financial reporting to make informed decisions. In all, independence is the cornerstone of the accounting profession and should be given every effort by professionals to uphold and maintain.