How the main theoretical bases for auditing require an auditor to be independant?

The question Independence is regarded as the cornerstone of auditing. Evaluate whether this statement is justified, considering both theoretical and regulatory reasons. Include in your answer: An explanation of how each of the main theoretical bases for auditing require an auditor to be independent (30 marks) A discussion of the coverage of independence in FRC regulations, assessing both the approach adopted and the detailed points made. (30 marks) Discussions of, and conclusions on, the above (20 marks)