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So that they can maintain their integrity and objectivity.
If they are not independent their opinions will be influenced by factors such as self interest and friendship. Trust then diminishes and why pay high fees for an opinion you do not trust?
Thanks ken
Reagrding auditor independence would the relevant isa be ISA 200 and if so, how would this explain the importance of auditor independence?
See IESBA Code of Ethics for Professional Accountants S280.2.
You can Google for the Code of Ethics
or try this link:
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