Which auditing principle is exemplified when findings support conclusions and all audit activities are reported truthfully and accurately?

The principle exemplified when findings support conclusions and all audit activities are reported truthfully and accurately is fair presentation. This principle emphasizes the importance of providing a balanced and truthful representation of the audit's findings, ensuring that the results accurately reflect the situation being examined.

Fair presentation is crucial in establishing the credibility and integrity of the audit process. When audit findings are aligned with the conclusions drawn, it affirms that the auditor has acted with objectivity and has not omitted significant information. Accurate reporting allows stakeholders to understand the implications of the audit and make informed decisions based on trustworthy data. This principle is essential in building confidence in the audit process and its outcomes.

While the other options address important aspects of auditing, they do not specifically focus on the notion of reporting findings in a truthful and accurate manner. Independence pertains to the auditor's ability to conduct the audit free of biases, competence refers to the auditor's skills and knowledge, and confidentiality addresses the protection of sensitive information gathered during the audit process. However, it is the principle of fair presentation that directly aligns with the accurate reporting of audit findings and conclusions.