Auditors Try to Achieve Independence in Appearance in Order to
The previous chapter emphasized the importance of auditor independence and objectivity to internal auditing and noted the challenge to achieve true independence in internal auditing. Become independent in fact. Pdf Auditor Independence In Fact Research Regulatory And Practice Implications Drawn From Experimental And Archival Research Become independent in appearance and in fact C. . Maintain an unbiased mental attitude. Comply with the generally accepted auditing standards D. If internal audit is to retain its necessary independence in practice it must take the time to invest in its relationships with the board audit committee key business stakeholders and senior management sustaining a steady and robust dialogue with each party in order to perpetuate its own functional success. A CPA while performing an audit strives to achieve independence in appearance in order to A Reduce risk and liability. Maintain an unbiased mental...