36) Independence comprises independence in fact and independence in appearance. Independence in fact is a situation where individuals are able to perform activities without being affected by relationships that can influence and compromise professional judgement, allowing them to act with integrity and exercise objectivity and professional scepticism. Independence in appearance is the absence of circumstances that would cause a reasonable and informed third party, having knowledge of relevant information, to reasonably doubt the integrity, objectivity or professional scepticism of the auditor(s), or conclude that they have been compromised.

37) Objectivity is the mental attitude where individuals are able to act in an impartial and unbiased manner, presenting or assessing things on the basis of facts rather than own feelings and interests, without subordinating judgement to others.


(parent: 4. [Application Guidance for] Fundamental Ethical Values)


INTOSAI ref. Code of Ethics(pdf) (ISSAI-P 30).
#tagcoding hashtag: #issai0336


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