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| видимая независимость аудитора (такая независимость субъективна и отличается от independence in fact: Independence in fact–the auditor's ability to take an unbiased viewpoint in the perform ance of professional services (из перевода книги Audit Essentials, авторы – аудиторы из команды PWHC) Moonranger) | |||
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| Независимость поведения (аудитора Zarin_t) | |||
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| The avoidance of facts and circumstances that are so significant that a reasonable and informed third party would be likely to conclude, weighing all the specific facts and circumstances, that a firm’s, audit function’s, or a member of the audit team’s, integrity, objectivity or professional skepticism has been compromised. | |||