## Independence of Auditors
Independence is the cornerstone of audit. It operates on two interlinked perspectives:
### 1. Independence of Mind
Independence of mind is the state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgment. It allows an auditor to:
- Act with integrity
- Exercise objectivity and professional skepticism
The auditor must first satisfy himself about his independence.
### 2. Independence in Appearance
Independence in appearance is the avoidance of facts and circumstances that are so significant that a reasonable and informed third party would conclude that the auditor's integrity, objectivity, or professional skepticism had been compromised.
The test: No unbiased person would be forced to the conclusion that the auditor has compromised his independence.
### Why Both Matter
| Dimension | Who it affects | Test |
|---|---|---|
| Independence of Mind | The auditor internally | Has the auditor actually been influenced? |
| Independence in Appearance | Public perception | Would a reasonable observer conclude independence is lost? |
> An auditor can be independent in mind but still appear compromised — both must be maintained.