This paragraph describes various reasons that the ASB and the AICPA Code of Professional Conduct require independence in fact and independence in appearance for all attest services. Select from the list the reason that best completes each of the following sentences. 1. public interest 2. in fact 3. influence or undue influence 4. professional skepticism 5. impartiality 6. in appearance 7. integrity 8. objectivity

a. In the case of an audit engagement, it is in the (fill in the blank) and, therefore, required by this section, that the auditor be independent of the entity subject to the audit. b. The auditor's independence from the entity safeguards the auditor's ability to form an audit opinion without being affected by (fill in the blank) that might compromise that opinion. c. Independence enhances the auditor's ability to act with integrity, to be objective, and to maintain an attitude of (fill in the blank) d. Independence implies (fill in the blank) that recognizes an obligation to be fair not only to management and those charged with governance of an entity but also users of the financial statements who may rely upon the independent auditor's report. e. The concept of independence refers to both independence (fill in the blank) and independence (fill in the blank)