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what characteristics should an auditor exibits, so that it would be concluded that he is independent?
I would say since you mention the word “exhibit” that you are talking about independence in APPEARANCE – for which you will find the definition here https://opentuition.com/topic/objectivity-and-independence
The characteristics are therefore INTEGRITY, OBJECTIVITY or professional skepticism – you will find these terms further explained in the notes and lecture (see ethics chapter).
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