Independence in fact is where:
A) the audit firm does not provide any non- assurance services to the audit client.
B) the general public considers that the auditor has acted objectively.
C) the audit firm has an effective quality control system in place in the conduct of an audit.
D) the auditor maintains an unbiased attitude during the audit.

Question

Quizplus · Accepted Answer

Independence in fact refers to the auditor's actual state of mind, ensuring they remain unbiased and objective throughout the audit process.

Independence in Fact Is Where