Indepependence of mind and appearance

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 July 2016 sir,can you please explain with an example what is the difference between independence of mind and independence in appearance of an auditor ?

Guest

Guest (Expert)

12 July 2016 If Auditor & his brother are separated from many years i.e. their relation is ended.
But people see them as real brothers.
This is NOT independence in appearance.

Independence of mind means Auditor & other party do NOT relate in any manner whether by way of blood or professional relations(profit sharing).

Hence an Auditor should be & should appear to be Independent.