Professional independence for auditors: 

(a) detracts from the ability of users to rely on the financial statements to make their decisions. 

(b) is the ability to act with integrity, objectivity, and professional scepticism. 

(c) is important when the auditor acts independently, and it does not matter what people believe about the auditor’s independence. 

(d) is only relevant to audits for new clients, not for continuing clients.