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BOOK SUMMARY :

Independence of mind the state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgment thereby allowing an individual to act with integrity and exercise objectivity and professional scepticism 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 scepticismindependence of mind takes this accepted thought further by exploring the ways in which the fundamental freedoms help us to achieve something even more profound by enabling us to arrive at beliefs convictions and voices of our own so that we truly co the concept of auditor independence is governed by a number of professional standards setters including the american institute of certified public accountants two elements independence of mind and independence in appearance independence of mind is the mental state that allowsindependence of mind is a state of mind that permits the provision of an opinion unaffected by influence that compromise professional judgement allowing an individual to act with integrity and to exercise objectivity and professional scepticism

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