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Hi
Kindly if you can help me explaining independence in appearance with examples because I am a bit confused in this point .
Basically, it is about not just being independent but being seen to be independent so that outsiders can not suggest that independence,neutrality and objectivity of an auditor has been compromised.For,example expensive gifts being given by a client to an auditor may be given with no intention of compromising integrity of auditor and may be received without compromising independence of auditor.However, because of potential appearance of a conflict of interest gifts should not be accepted from a client by an auditing firms staff.
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