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Erschienen in:
2018 | OriginalPaper | Buchkapitel
7. Professional Standards: Independence, Integrity, and Objectivity
verfasst von : Felix I. Lessambo
Erschienen in: Auditing, Assurance Services, and Forensics
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Abstract
The Auditor must be independent and objective. Independence means freedom from situations and influences, facts, and circumstances, where a reasonably informed third party would conclude that an external auditor’s objectivity is impaired. It is important for the external auditor to be independent in both fact and appearance. Objectivity is a fundamental ethical principle and a key element of audit quality. It requires that the external auditor’s judgment is not compromised because of bias, conflict of interest or the undue influence of others.