Which principle of auditing allows the auditor to maintain objectivity when facing pressure from clients?

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The principle of auditing that allows the auditor to maintain objectivity when facing pressure from clients is independence. When an auditor is independent, they are able to carry out their duties without being influenced by external pressures or relationships that could compromise their judgment. Independence is fundamental to the integrity of the audit process; it ensures that the auditor can provide an unbiased assessment of the information presented.

This principle supports the auditor's ability to make independent decisions based on their evaluation of evidence, thereby safeguarding the credibility of the audit findings and ensuring that stakeholders can trust the results. Without independence, there is a risk that the auditor may succumb to client pressures, leading to conflicts of interest and potentially biased conclusions.

Other principles, while important, do not specifically address the issue of external pressures in the same way. Confidentiality pertains to the protection of sensitive information obtained during the audit process. Fair presentation deals with conveying the audit findings accurately and transparently without distortion. Competence focuses on the auditor's skills and knowledge necessary to perform the audit effectively. Each principle plays its role in the audit framework, but independence is the key factor in helping auditors maintain their objectivity amid client pressures.

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