objectivity and independence principle ...

Objectivity and independence principle:

Imposes the obligation to be impartial, free of conflicts of interests while precluding relationships that may appear to impair objectivity in attestation services. 

ET 0.300.050.02 states, “The principle of objectivity imposes the obligation to be impartial, intellectually honest, and free of conflicts of interest. Independence precludes relationships that may appear to impair a member’s objectivity in rendering attestation services.” 

​cc: Audit