Which of the following statements is correct about independence? A. Independence is potentially affected by self-interest, self-review, advocacy, familiarity and intimidation threats. B. Independence is not an element that is considered in the audit process. C. Independence is immaterial to the financial statements. D. Independence is not a requirement of IFACs Code of Ethics. 2. An auditor strives to achieve independence in appearance to: A. Appear to an independent third party not to have compromised their integrity. B. Become independent in fact. C. Comply with the international auditing standards of fieldwork. D. Evaluation of all matters of continuing accounting significance