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Which of the following BEST describes the concept of independence?
Audit procedures should be defined without regard to security or strategic objectives of an organization
An auditor should be free from conflict and able to provide an objective opinion
Auditors that work as freelancers can provide the best results, as they report to no one
An auditor should never audit the organization that employs them
Auditor independence is the idea that an auditor should be free from conflict and able to provide an objective opinion, otherwise their judgement may be questioned.
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