Which of the following is least related to the concept of independence in appearance?
A)The auditors' objectivity and ability to act impartially toward the client.
B)The perceptions of individuals who rely on the financial statements and auditors' opinion on the financial statements.
C)The ownership of a financial interest in a client by the auditor.
D)The employment of the auditor's family member in an important position with the client.

Question

Quizplus · Accepted Answer

Independence in appearance is about how the auditor is perceived by others, not their actual objectivity or impartiality, which is more related to independence in fact.

Which of the Following Is Least Related to the Concept