The state or quality of being independent; freedom from dependence; exemption from reliance on, or control by, others; self-subsistence or maintenance; direction of one's own affairs without interference.
In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditors. This means freedom from bias.
self-governance, freedom from conflict of interest and undue influence. The IS Auditor should be free to make his/her own decisions, not influenced by the organization being audited and its people (managers and employers).
The battle-borne quality of the American People from which freedom springs.
freedom from control or influence of another or others
a principle which refers to the freedom of the APS to act without fear or favour while remaining responsible for the implementation of the policies/programs of the government of the day, regardless of which political party or parties are in office.
allows internal auditors to carry out their work freely and objectively. This concept requires that internal auditors be independent of the activities they audit. Independence is achieved through organizational status and objectivity. (100.01)
To have freedom of thought and action. To be able to act in terms of my own time schedules and priorities.
freedom from colonial rule.
In auditing, an unbiased viewpoint in the performance of professional services. Auditors should be free from personal, external, and organizational impairments in all matters relating to the conduct of the engagement. Independence must be maintained in both appearance and in fact.
In accounting terminology this refers to a CPA having no financial stake or other interest in the company on whose financial statements he has expressed his professional opinion. Independence is the focal point around which a CPA's credibility as an independent auditor is based. A CPA is required by his Code of Ethics to be independent with respect to the company on whose financial statements he is expressing an opinion. Without independence, an accountant might lose his objectivity or impartiality or otherwise interfere with the free exercise of his professional judgment.
Freedom from the control of others