To inspire public confidence, an auditor must not only be independent in mind, but also independent in appearance. Select whether each issue is more closely related to

(a) independence in mind for the auditor or

(b) Independence in appearance for the auditor.

Each choice may be used once, more than once, or not at all.

1. Being intellectually honest _____

2. Testifying for the client ______

3. Having no prejudice _______

4. Providing internal audit services _______

5. Being free from any obligation to the client ________