Throughout this book, emphasis has been placed on the concept of independence as the most significant single element underlying the development of the public accounting profession. The term "independent auditor" is sometimes used to distinguish the public accountant from an internal auditor. Nevertheless, The Institute of Internal Auditors points to the factor of independence as essential to an effective program of internal auditing. Distinguish between the meaning of independence as used by the American Institute of Certified Public Accountants in describing the function of the certified public accountant and the meaning of independence as used by The Institute of Internal Auditors to describe the work of the internal auditor