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Independence in mental attitude is required of auditors on all audit engagements. Which statement best describes the most important goal for independence? Group of answer

Independence in mental attitude is required of auditors on all audit engagements. Which statement best describes the most important goal for independence?
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To be an advocate for shareholders and other users of financial information.
To comply with the AICPA Code of Professional Conduct.
To be independent in fact and appearance.
To comply with SEC regulations.

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