independència

Auditoria

• ca
  independència
• es
  independencia
• en
  independence
• fr
  indépendance
• norma GT
• Comprises:
  • Independence of mind—the state of mind that permits the provision of an opinion without being affected by influences that compromise professional judgment, allowing an individual to act with integrity, and exercise objectivity and professional skepticism.
  • Independence in appearance—the avoidance of facts and circumstances that are so significant a reasonable and informed third party, having knowledge of all relevant information, including any safeguards applied, would reasonably conclude a firm’s, or a member of the assurance team’s, integrity, objectivity or professional skepticism had been compromised.
• nota:
  Terme no aplicable segons l'adaptació a la normativa espanyola.